我国企业在跨出国门开展并购的过程中,采取的跨国并购形式多种多样,有的通过全资收购实现,有的通过合营、联营等形式实现。对油气、矿业等行业而言,通过签订联合协议、成立合资公司等方式收购合营中的权益是较为普遍的做法。相应地,如何对收购合营中的权益进行确认、计量和披露,成为油气公司和其他采掘业公司非常关注的问题。 In the process of cross-border M & A, Chinese enterprises take a variety of forms of cross-border M & A, some through wholly-owned acquisitions and some through joint ventures and joint ventures. For oil and gas, mining and other industries, by signing a joint agreement, the establishment of joint ventures, etc. acquisition of the rights and interests in the joint venture is more common practice. Accordingly, how to confirm, measure and disclose the interest in the acquisition of joint ventures has become a matter of great concern to oil and gas companies and other extractive companies.