Exposure Draft – Accounting Guideline on （曝光会计准则草案）.pdf

30 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft – Accounting Guideline on Merger Accounting Comments to be received by 31 May 2005 Issued by the Council, Hong Kong Institute of Certified Public Accountants The Hong Kong Institute of Certified Public Accountants’ Council (Council) has issued for consultation an Exposure Draft of Proposed Accounting Guideline on Merger Accounting. The Exposure Draft sets out the proposed basic principles and procedures of merger accounting and will result in the withdrawal of SSAP 27 Accounting for Group Reconstructions upon its finalisation. The Council invites comments on the Exposure Draft from any interested party and would like to hear from both those who do agree and those who do not agree with the proposals contained in the Exposure Draft. Comments should be supported by specific reasoning and should preferably be submitted in written form. Comments are requested to be received by 31 May 2005 and may be sent by mail, fax or e-mail to: Stephen Chan Director (Standard Setting) Hong Kong Institute of CPAs 4th Floor Tower Two, Lippo Centre 89 Queensway Hong Kong Fax number (+852) 2865 6776 E-mail: commentletters@.hk Comments will be acknowledged and may be made available for public review unless otherwise requested by the contributor. 1 4th Floor, Tower Two, Lippo Centre, Tel : (852) 2287 7228 Web : .hk 89 Queensway, Hong Kong Fax : (852) 2865 6776 E-mail : hkicpa@.hk (852) 2865 6603 ED/Accou