Mr. Vincent Li MBA, M.Sc.
Former Partner/Director of Deloitte, ShineWing and Pan-China
Mr. Samuel Lee
Managing Partner, Yongtuo Fuson CPA Limited
This course covers:
• How to restructure the business and group structures that are suitable for listing on the HKEX
• Application of different group restructuring methods, such as acquisition of businesses or assets, acquisition method of accounting, business combination under common control, Accounting Guideline 5 Merger Accounting for Common Control Combinations and interspersing a shell entity
• Contractual arrangements
• Other business combination issues, such as acquisitions of subsidiaries and businesses during or after the track record period, and combined and carve-out financial statements
Notice
This course operates under a new learning management system (LMS) that is designed to enhance your learning experience. After successfully enrol in the course, you will receive an activation e-mail from LMS within 24 hours, which includes your login ID and a one-time password. If you have already activated your LMS account, the course will become available for your viewing within 24 hours on LMS.