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培訓課程及研討會
(課程編號 2622) HKFRS 16 – Leases (共2堂)
活動編號
Code 2422 (10,17 Aug 2022)
活動重點

HKFRS 16 Leases (Part 1) 

2022年8月10日 (星期三)     

HKFRS 16 Leases requires lessees to recognize nearly all leases on the statements of financial position.

In this seminar, we will explore the basic features of HKFRS 16 including the following:

1. Overview and Scope

2. Separate lease vs non-lease components

3. New model for lessees – On balance sheet approach

4. Incremental borrowing rates

5. Rental deposit & Lease term

6. Exemptions

7. Impairment & Financial impact

 

HKFRS 16 Leases (Part 2)

2022年8月17日 (星期三)

HKFRS 16 Leases requires lessees to recognize nearly all leases on the statements of financial position.

In this seminar, we will further explore other features of HKFRS 16 including the following:

1. Overview and recap of part 1

2. Variable lease payment – link to index or sales

3. Lease of low value assets and portfolio application

4. Lease modifications

5. Subleases

6. Sale-and-lease-back

7. Lessor accounting

下載宣傳單張

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.

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, AWAHK and HKAPA.

日期
2022-08-10
時間
06:30 PM - 08:00 PM
地點
zoom直播
語言
廣東話
CPD時數
3.0 小時
費用
正式會員* HK $300
附屬會員 HK $300
學生會員 HK $300
正式會員之僱員 HK $300
非會員 HK $400
*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