| (課程編號 4223) Lessor Forgiveness of Lease Payments and Lease Liability in a Sale and Leaseback | |||||||||||
| 活動編號 |
Code 4223 (26 Sep 2023) | ||||||||||
| 活動重點 |
The IFRS Interpretation Committee published the decision on “Lessor Forgiveness of Lease Payments (IFRS9 and IFRS16) in October 2022 which was incorporated in the guidance prepared by HKICPA Financial Reporting Standards Committee (FRSC) and published in May 2023.
On the other hand, an amendment to HKFRS 16 Lease Liability in a Sale and Leaseback was issued in November 2022 which will become effective for annual periods beginning on or after 1 January 2014.
In this seminar, we will discuss the updates to HKFRS 16 Leases regarding 1. Review of lease modification 2. What are the accounting treatments of Lessor Forgiveness of Lease Payments in accordance with HKFRS 9 and HKFRS 16? 3. What are the accounting treatments to treat fixed and variable lease payment in sale and leaseback transactions? |
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| 講者 |
Ms. Eunice Chu CPA, EC Training & Advisory Limited
Equipped with profound knowledge of International Financial Reporting Standards (IFRS), Eunice is a reputable and well-respected speaker of technical seminars and training to the commercial sector, finance professional community, universities and government officers of Hong Kong, South East Asia Countries and North America. She also delivers professional qualification examination support classes on financial reporting for over 24 years. Currently, Eunice is a committee member of ACCA Hong Kong, the Association of Women Accountants (AWAHK) and a sub-committee member of the Society of Chinese Accountants and Auditors (SCAA). Eunice was the Head of Policy of ACCA Hong Kong. She also gained extensive senior finance management experience through working as the Regional Finance Director of Sony Music and Revlon Inc. She had also worked as an auditor in PricewaterhouseCoopers before. She now runs her own CPA firm, delivers training in Kaplan Hong Kong and maintains an online training platform http://learning.eunicechu.com. |
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| 日期 |
2023-09-26 | ||||||||||
| 時間 |
06:30 PM - 08:00 PM | ||||||||||
| 地點 |
Zoom直播 | ||||||||||
| 語言 |
廣東話 | ||||||||||
| CPD時數 |
1.5 小時 | ||||||||||
| 費用 |
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| *正式會員包括資深會員、普通會員及境外會員。 | |||||||||||
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