Accounting Guideline 5 Merger Accounting
Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 )
| Letter | Organisation / Submitter | Date Received |
|---|---|---|
| CL1: | Financial Services and The Treasury Bureau | 15 August 2016 |
| CL2: | The Law Society of Hong Kong | 19 August 2016 |
| CL3: | Official Receiver's Office | 22 September 2016 |
| CL4: | China Resources Enterprise, Limited | 1 December 2016 |
| CL5: | KPMG | 2 December 2016 |
| CL6: | PwC | 2 December 2016 |
| CL7: | The DTC Association | 2 December 2016 |
| CL8: | Deloitte | 12 December 2016 |
