HKICPA and OIC investor survey
24 Nov 2017
The Standard Setting Department of the Hong Kong Institute of Certified Public Accountants (HKICPA) and staff of the Organismo Italiano di Contabilità (OIC) are conducting a survey to understand whether investors evaluate the underlying substance of mergers and acquisitions under common control and mergers and acquisitions with third parties differently.
The survey aims to understand how investors/analysts view mergers and acquisitions with third parties and mergers and acquisitions under common control, in particular, what determines the substance of the transactions. The project was first introduced and discussed at the autumn 2017 IFASS meeting in September. The findings of the survey will help determine whether all mergers and acquisitions should be accounted and reported in the same way. Targeted users are institutional or retail investors, analysts, and other users of financial statements.
Please click to access the survey here. The cut-off date for participation is 28 February 2018.