(課程編號 1223) Comparison of SME-FRS with HKFRS - with business combination focus | |||||||||||
活動編號 |
Code 1223 (19 Apr 2023) | ||||||||||
活動重點 |
The Small and Medium-sized Entity Financial Reporting Standard (SME-FRS) is widely used in Hong Kong by private companies that satisfied a number of criteria. Compare to the Hong Kong Financial Reporting Standards (HKFRS), they differ in a number of ways in terms of application, classification and measurement.
In this webinar, a number of examples will be adopted to illustrate the key differences between SME-FRS and HKFRS, with a particular focus on the business combination. The following areas will be covered: - Application criteria of the SME FRS and size test - Comparison of group financial reporting, consolidation requirements - Highlight the top five applications' differences, including leases, borrowing costs, investment properties, intangible assets, and revenue recognition
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講者 |
Ms. Eunice Chu 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 Chinse Accountants and Auditors (SCAA), the Association of Women Accountants (Hong Kong) Limited (AWAHK), the Shanghai National Accounting Institute, 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, Chairman of the Professional Development Committee of AWAHK and Training Committee of Hong Kong Association of Professional Accountants (HKAPA). 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. And she had also worked as an auditor in PricewaterhouseCoopers. |
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日期 |
2023-04-19 | ||||||||||
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。 | |||||||||||
報名時間已過
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