Business Combinations under Common Control - Archived materials

The materials below document the HKICPA’s contributions to international discussions on the IASB’s then BCUCC project and related outreach activities undertaken to inform standard‑setting in this area.

The HKICPA undertook various activities to drive global discussions on BCUCC and provide feedback to the IASB:

• As the leader of the BCUCC working group of the Asian-Oceanian Standard-Setters Group, the HKICPA has facilitated several discussions among accounting standard-setters within the region.
• The HKICPA worked with other standard-setters, like the Italian Accounting Standard-Setter, to obtain investors' feedback and present the findings at international conferences.
• Back at home, the HKICPA conducted a study to understand the types of BCUCC and the published accounting information about BCUCC; raised awareness on the accounting situation with Hong Kong preparers and investors; and led discussions with local stakeholders to understand their information needs and accounting challenges related to BCUCC.

International presentations

Published documents/webcasts

• APlus article: Speak now or forever hold your peace (April 2021)
• HKICPA webcast on IASB Discussion Paper
• Common control combinations – How they were reported in Hong Kong

Last updated: April 2026