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培訓課程及研討會
(課程編號 3022) Practice Review challenges on the application of HKFRS
活動編號
Code 3022 (31 Aug 2022)
活動重點

The application of most of the financial reporting standards are complex and demanding which requires the preparers and auditors to use their judgment in the estimates and accounting treatments. This complexity, together with inadequate documentation, sometimes are being challenged during the practice review process of the audit practices.

In this seminar, we will examine some real cases of practice review questions and suggest some possible solutions:

  1. HKFRS 15 – Revenue recognition of membership and commission income
  2. HKFRS 9 – Treatment of keyman insurance policy
  3. HKFRS 3 – Step acquisition - financial instruments become associate companies
  4. HKFRS 13 – Fair value measurement of equity of private companies
  5. HKFRS 16 – Treatment of rental deposit and incremental borrowing rates

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
2022-08-31
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
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。
報名時間已過