30 Aug 2017
Are you a shareholder or analyst with an interest in mergers and acquisitions?
The accounting standard-setters need your expertise.
We are aware that M&As are common and can take the form of group restructurings or third party acquisitions. There is usually no question that there is underlying substance to acquisitions with third parties - the transaction price typically represents the fair market value of the acquired business. But M&As within a group might arguably be different.
The findings of this M&A survey will be published and will help us consider whether all M&As should be accounted and reported in the same way.
To participate, click on this link: http://survey.hkicpa.org.hk/index.php?sid=57118&lang=en
, or download and email us the attached survey: email@example.com