|(課程編號 0119A) Application of HKFRS 9 and 15 to Licensed Corporations|
||Code 0119A (9 Jan 2019)|
HKFRS 9 Financial Instruments and HKFRS 15 Revenue from Contracts with Customers are effective for entities for annual periods beginning on or after 1 January 2018. What are the key implications for Licensed Corporations? How should they be adopted in practice?
This course will cover the following areas:
- High level recap of the key requirements of HKFRS 9 and HKFRS 15
- Application of HKFRS 9 and 15 to Licensed Corporations on areas specific to their businesses, e.g. margin loans, IPO sponsor fees
Ms. Agnes Tso, Partner, Financial Services, Ernst & Young
Agnes is the Chairman of Securities Regulatory Advisory Panel of the Hong Kong Institute of Certified Public Accountants. She is also the Immediate Past President of Association of Women Accountants and a member of the SCAA.
Mr. Frankie Huen, Partner, Financial Services, Ernst & Young
Frankie has extensive experience in the provision of assurance and advisory services to listed securities brokerage houses and listed banks in Hong Kong. He is familiar with the transaction processes and operations of licensed corporations and retail and commercial banks. He has practical experience in implementing the new accounting standards of HKFRS 9 (with particular focus on the expected credit loss impairment model on margin loans).
||07:00 PM - 08:30 PM|