| (課程編號: 0725) Latest Development of IFRS Foundation Due Process, with Proposed Refinements | |||||||||||
| 活動編號 |
Code 0725 (1 Apr 2025) | ||||||||||
| 活動重點 |
In the long history, the IFRS Foundation was founded as an independent and not-for-profit organization, to develop global standards for financial reporting that improved the communication between companies and investors. The IFRS Standards were able to boost transparency, comparability and trust in financial reporting that well adopted in various jurisdictions, including Hong Kong.
To ensure the IFRS Standards maintained at high quality, the IFRS Foundation laid down the requirements of due process to enable stakeholders all over the world to follow and contribute. In this regard, the Due Process Oversight Committee of the IFRS Foundation Trustees has proposed some updates to the Due Process Handbook.
In this seminar, the speaker first illustrates the overview of IFRS Foundation governance and “Due Process” under IFRS Foundation. Furthermore, there is discussion on proposed key refinements to “Due Process”, for instance the updates on standard-setting processes of the International Sustainability Standards Board; the clarification on processes related to the International Accounting Standards Board and the IFRS Interpretations Committee.
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| 講者 |
Ms. Emily Ho FCPA, ACCA, ACA, BFP, CAMS, CAMLP
Ms. Emily Ho had ample experience in auditing and compliance services across financial sectors, listed companies and multinational corporations. She was particularly engaged in assurance to internal audit, compliance, transaction monitoring etc. in three Hong Kong note-issuing banks.
Ms. Ho extensively served as guest speakers in forums, seminars and radio programmes for Accountancy Body, as well as a columnist for newspapers. In term of consultancy servicing, she acted as an advisor to research project for graduate under master degree of forensic accounting and a contributor to consultation paper for international accounting body. She also served, as a committee member in Hong Kong Institute of Certified Public Accountants (HKICPA).
Ms. Ho was designated as Fellow of the Hong Kong Institute of Certified Public Accountants (FCPA), Chartered Certified Accountant (ACCA), Chartered Accountant (ACA) and Business and Finance Professional (BFP) at the Institute of Chartered Accountants in England and Wales (ICAEW). She was qualified as the Certified Anti-money Laundering Specialist (CAMS) and Certified AML Professional (CAMLP) of the Hong Kong Institute of Bankers (HKIB).
Ms. Ho had completed Common Professional Examination (CPE) and attained the Graduate Diploma in English and Hong Kong Law. She was awarded to Master of Philosophy under engineering discipline at the University of Hong Kong. |
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| 日期 |
2025-04-01 | ||||||||||
| 時間 |
01:00 PM - 02:00 PM | ||||||||||
| 地點 |
Zoom預錄 | ||||||||||
| 語言 |
廣東話 | ||||||||||
| CPD時數 |
1.0 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。 | |||||||||||
| 報名 | |||||||||||
