培訓課程及研討會
(課程編號 2624) HKAS 12 Income Tax: A Deep Dive into the Latest Developments and Potential Pitfalls
活動編號
Code 2624 (7 Oct 2024)
活動重點

Deferred tax is an accounting measure used to match the tax effects of transactions with their accounting impact.  This webinar will explore the latest updates to HKAS 12 on the Initial Recognition Exemption and potential pitfalls surrounding the application of HKAS 12 Income Tax.

 

The session will delve into the practical implications of these changes, highlighting common challenges and areas of concern that finance professionals may encounter when implementing HKAS 12.

 

Key topics to be covered include:

a.         Common areas that give rise to deferred tax liabilities and assets

b.         Reconciliation statement of income tax for disclosure

c.         Amendments to HKAS 12 on ‘Deferred Tax related to Assets and Liabilities arising from a Single Transaction’

 

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講者

Ms. Eunice Chu

CPA, EC Training & Advisory Limited

 

Eunice Chu is a highly experienced corporate trainer specializing in International/Hong Kong Financial Reporting Standards (I/HKFRS). With a vast knowledge of accounting principles, she is widely recognized as an esteemed speaker, delivering technical seminars and training to various sectors including the commercial industry, finance community, universities, government agencies, and corporations in Hong Kong, Macao, Vietnam, Cambodia, and across Asia.

 

As the founder of EC Training and Advisory Ltd and Eunice Chu CPA & Co, Eunice provides professional training and advisory services to the accounting community through esteemed organizations such as ACCA, the Society of Chinese Accountants and Auditors (SCAA), the Association of Women Accountants (Hong Kong) Limited (AWAHK), the Shanghai National Accounting Institute, as well as the governments of Macao and Hong Kong. She also manages an online education platform at http://learning.eunicechu.com.

 

Presently, Eunice holds the position of Senior Lecturer at Kaplan Hong Kong. She actively contributes to the accounting profession as a Committee Member of ACCA Hong Kong, a Council member of AWAHK, the Chairman of the Professional Development Committee of AWAHK, a member of the Training Committee of SCAA, and a member of the Hong Kong Association of Professional Accountants (HKAPA).

 

Prior to her current roles, Eunice served as the Head of Policy at ACCA Hong Kong, and held the position of Regional Finance Director for the Asia Pacific Region at Sony Music Asia Inc and Revlon Inc. She also gained valuable experience working as an auditor at PricewaterhouseCoopers.

 

Eunice holds a Master's degree in Business Administration from the University of London and a Bachelor's degree in Business Administration from the Chinese University of Hong Kong. She is a member of several professional accounting bodies including ACCA, HKICPA, ISCA, SCAA, AWAHK, and HKAPA.

日期
2024-10-07
時間
12:30 PM - 02:00 PM
地點
Zoom直播
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
學生會員 HK $150
正式會員之僱員 HK $150
非會員 HK $250
*正式會員包括資深會員、普通會員及境外會員。
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