| (課程編號 5023) HKAS21: Accounting and Consolidation of Foreign Operations - Unveiling the Effects of Changes in Foreign Exchange Rates | |||||||||||
| 活動編號 |
Code 5023 (9 Nov 2023) | ||||||||||
| 活動重點 |
HKAS21 The Effects of Changes in Foreign Exchange Rates outlines how to account for foreign currency operations and how to translate financial statements into a presentation currency. Minor amendments were made in 2005 and 2008 relating to net investment in a foreign operation and disposal of foreign operations.
In this webinar, we will delve into the intricacies of foreign operation accounting and the profound effects of exchange rate changes. Building on the guidelines outlined in HKAS21, we will explore key considerations and practical examples to help you navigate and optimize financial reporting for foreign operations. The following areas will be examined by using a number of illustrative examples: 1. Factors to consider in determining a functional currency 2. Minor Amendment to HKAS 21 relating to net investment in foreign operation 3. Treatment of goodwill and its related exchange difference in a foreign subsidiary 4. Consolidated cash flow statement of a foreign subsidiary 5. Tax implication of exchange gain or loss
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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 |
2023-11-09 | ||||||||||
| 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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報名時間已過
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