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Contents of Volume II(A)
www.hkicpa.org.hkAG 5 Merger Accounting for Common Control Combinations ..... 11 /05 (11 /13 ) AG 5 (Revised) Merger Accounting for Common Control Combinations ..... 12/20 AG 7 Preparation of Pro Forma Financial Information for Inclusion in Investment
Merger Accounting for Common Control Combinations
app1.hkicpa.org.hkMerger Accounting for Common Control Combinations Accounting Guideline 5 AG 5 Issued November 2005 Effective upon issue