Merger Accounting for Common Control …

Merger Accounting for Common Control Combinations Accounting Guideline 5 AG 5 Issued November 2005 Effective upon issue Merger Accounting FOR Common Control COMBINATIONS Copyright 1A AG 5 COPYRIGHT Copyright 2008 Hong Kong Institute of Certified Public Accountants This Accounting Guideline contains Hong Kong Institute of Certified Public Accountants copyright material. Reproduction in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and inquiries concerning reproduction and rights for commercial purposes should be addressed to the Director, Operation and Finance, Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Merger Accounting FOR Common Control COMBINATIONS Copyright 2 AG 5 Contents Paragraphs Accounting GUIDELINE 5 Merger Accounting FOR Common Control COMBINATIONS INTRODUCTION 1 - 5 THE PRINCIPLES 6 - 9 THE PROCEDURES 10 - 13 Accounting PERIOD COVERED BY A NEWLY FORMED PARENT 14 - 15 DISCLOSURES IN ADDITION TO THOSE REQUIRED BY APPLICABLE HKFRSs 16 - 19 EARNINGS PER SHARE 20 APPENDIX - EXAMPLE Merger Accounting FOR Common Control COMBINATIONS Copyri

Merger Accounting for Common Control Combinations Accounting Guideline 5 AG 5 Issued November 2005 Effective upon issue

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