培訓課程及研討會
實體研討會 - (課程編號 2625) Advanced Accounting Treatment of Properties with Deferred Tax Considerations
活動編號
 Code 2625 (29 Jul 2025)
活動重點

Properties typically constitute a significant portion of the assets reported in financial statements. The classification and accounting treatment of properties involve multiple considerations, including changes in usage, fair value adjustments, and their consequent effects on financial reporting. This is particularly relevant for owner-occupied properties, investment properties, non-current assets held for sale, and the related deferred tax implications.

 

This webinar will cover a detailed review of the accounting treatment for:

  • Revaluation of properties under HKAS 16 – Property, Plant and Equipment
  • Reclassification of properties to and from investment properties
  • Accounting for investment properties in accordance with HKAS 40 – Investment Property
  • Deferred tax implications arising from revalued properties and investment properties
  • Accounting treatment of non-current assets held for sale under HKFRS 5 – Non-current Assets Held for Sale and Discontinued Operations

 

*Light refreshments will be available for those attending in person.*

 

下載宣傳單張
講者

Ms. Eunice Chu

CPA, EC Training & Advisory Limited

 

Eunice Chu is an experienced corporate trainer. Equipped with profound knowledge on International/Hong Kong Financial Reporting Standards (I/HKFRS), Eunice is a reputable and well-respected speaker of technical seminars and trainings to the commercial sector, finance community, universities, government officers and corporates of Hong Kong, Macao, Vietnam, Cambodia and Asia.

 

She is the founder of EC Training and Advisory Ltd and Eunice Chu CPA & Co, which delivers professional training to the accounting community through ACCA, the Society of Chinese Accountants and Auditors (SCAA), the Association of Women Accountants (Hong Kong) Limited (AWAHK), Accounting Development Foundation (ADF), the University of Mansford, the government of Macao and Hong Kong. It also maintains an online education platform http://learning.eunicechu.com.

 

Currently, she is the Committee Member of ACCA Hong Kong, Council Member of SCAA and AWAHK.

 

Prior to that, Eunice was the Head of Policy of ACCA Hong Kong, Regional Finance Director of Asia Pacific Region of Sony Music Asia Inc and Revlon Inc. She had also worked as an auditor in PricewaterhouseCoopers.

 

She holds a Master and Bachelor degree in Business Administration from the University of London and the Chinese University of Hong Kong respectively. She is a member of ACCA, HKICPA, ISCA, SCAA and AWAHK.
日期
 2025-07-29
時間
06:30 PM - 08:00 PM
地點
 香港華人會計師公會 (香港灣仔駱克道88號6樓)
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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