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

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 Me