Write a brief report describing the success or failure story of a merger or acquisition of international companies, provided that the report covers the following points (as much as possible): 1- A brief explanation of the merger or acquisition. 2- The motive or reasons behind the merger or acquisition. 3- Evidence for the success or failure of the merger or acquisition. 4. Determine the method and accounting standards used in compiling the financial statements (American or international standards) with clarification of the most important differences between the American and international standards for compiling the financial statements. 5. Analyzing the accounting requirements for the merger and discussing any challenges to compiling the financial statements upon acquisition, including the assessment of goodwill or any other intangible assets resulting from the merger or acquisition.

6. Using at least 3 references in the report, with the use of Harvard method for scientific citation.