SELECT * FROM `tbl_apply` left join `tbl_activitie` on `tbl_apply`.`activitie_id` = `tbl_activitie`.`id` where `mid` = '97' AND `tbl_apply`.`id` = '502'
Array ( [0] => 830 [id] => 830 [1] => 97 [mid] => 97 [2] => 0 [cid] => 0 [3] => [type] => [4] => 4 [rank] => 4 [5] => 1 [status] => 1 [6] => [temp_post] => [7] => (課程編號 2118B) Consolidation Exemption – Practical Application and Implementation Issues [name_hk] => (課程編號 2118B) Consolidation Exemption – Practical Application and Implementation Issues [8] => (课程编号 2118B) Consolidation Exemption – Practical Application and Implementation Issues [name_cn] => (课程编号 2118B) Consolidation Exemption – Practical Application and Implementation Issues [9] => (Course Code 2118B) Consolidation Exemption – Practical Application and Implementation Issues [name_en] => (Course Code 2118B) Consolidation Exemption – Practical Application and Implementation Issues [10] => [go_url_hk] => [11] => [go_url_cn] => [12] => [go_url_en] => [13] => [url_input_hk] => [14] => [url_input_cn] => [15] => [url_input_en] => [16] => [content_hk] => [17] => [content_cn] => [18] => [content_en] => [19] => 0 [pub_fm] => 0 [20] => 0 [pub_to] => 0 [21] => 2018-11-07 10:59:43 [date_crt] => 2018-11-07 10:59:43 [22] => 0 [date_crt_active] => 0 [23] => 2018-11-09 15:53:30 [date_mod] => 2018-11-09 15:53:30 [24] => 2018-11-22 00:00:00 [date_act] => 2018-11-22 00:00:00 [25] => 5 [create_by] => 5 [26] => 5 [mod_by] => 5 [27] => 0 [mod_version] => 0 [28] => 0 [mod_lock] => 0 [29] => 0 [mod_lock_exp] => 0 [30] => 0 [access] => 0 [31] => no [share] => no [32] => 0 [hits] => 0 [33] => t2c [wordc_hk] => t2c [34] => t2c [wordc_cn] => t2c [35] => [wordc_en] => [36] => [url_hk] => [37] => [url_cn] => [38] => [url_en] => [39] => 0 [url_pop] => 0 [40] => [thumb_hk] => [41] => [thumb_cn] => [42] => [thumb_en] => [43] => 0 [sphoto] => 0 [44] => 0 [sattach] => 0 [45] => [membership_id] => [46] => [time] => [47] => 0 [fee] => 0 [48] => 0 [places] => 0 [49] => [address_hk] => [50] => [address_cn] => [51] => [address_en] => [52] => 1 [sns_share] => 1 [53] => 0 [youth_share] => 0 [54] => 0 [look] => 0 [55] => 0 [file_id] => 0 [56] => [repeat_date] => [57] => 1 [banner_display_nr] => 1 )
培訓課程及研討會
活動編號
Code 2118B (22 Nov 2018)
活動重點

根據不同的財務報告準則及香港公司法之規定,除非該控股公司能符合豁免要求,否則控股公司如擁有附屬公司便需要呈報合併財務報表。由於編制合併財務報表都涉及成本,而該成本與其可以為股東帶來之得益可能不成比例,一般都會為控股公司帶來沉重的負擔。

本課程將會涵蓋:

-  認識不同的財務報告準則(香港財務報告準則/私人企業香港財務報告準則/中小企財務報告準則)及香港公司法對編制合併財務報表之規定。

-  探討在不同的財務報告準則及香港公司法對編制合併財務報表之豁免條款。

-  以「決策樹」及有關案例說明豁免條款之應用。

-  具體說明應用於豁免編制合併財務報表的審計意見。

講者

盧卓邦先生

-  國富浩華(香港)會計師事務所 董事

-  香港會計師公會 理事

-  香港會計師公會 執業審核委員會委

-  香港會計師公會 青年匯委員會委

-  香港會計師公 重整及破産管理專項學會委

-  專業資格監督委員會

-  香港稅務學會 青年委員會委

日期
2018-11-22
時間
07:00 PM - 08:30 PM
地點
溫莎公爵社會服務大廈2樓202室 (香港灣仔軒尼詩道15號)
語言
廣東話
CPD時數
1.5 小時
費用
正式會員* HK $150
附屬會員 HK $150
正式會員之僱員 HK $150
*正式會員包括資深會員、普通會員及境外會員。