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培訓課程及研討會
(課程編號 2722) HKFRS 9 – Expected Credit Losses Model
活動編號
Code 2722 (24 Aug 2022)
活動重點

HKFRS 9: Financial instruments are subject to impairment review by applying the ‘Expected Credit Losses Model’ (ECL), with a number of exceptions. It requires utilizing forward-looking information and involves judgments.

In this seminar, we use cases and examples to illustrate the following concepts:

  1. Exception to General Approach – Simplified Approach
  2. Exception from General Approach – Low credit risk
  3. General Approach
  4. Purchase credit-impaired approach
  5. Modification & Collateral
  6. Recognition of ECL
  7. Disclosure / Presentation

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
2022-09-13
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