活動
(課程編號 1724) HKAS21: Accounting and Consolidation of Foreign Operations - Unveiling the Effects of Changes in Foreign Exchange Rates
活動編號
Code 1724 (26 Aug 2024)
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.

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 be considered 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 statement of cash flow including a foreign subsidiary

 

下載宣傳單張

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
2024-08-26
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。
報名