培訓課程及研討會
(課程編號 2123B) Recent Updates of HKAS 12 Income Tax - Part 2
活動編號
Code 2123B (12 Jul 2023)
活動重點

The recent updates to HKAS 12 in 2021 on Initial Recognition Exemption clarify lease contracts and decommissioning liabilities are subject to the deferred tax provision.  In this webinar, we will cover:

  1. Review of initial recognition exemption
  2. Amendments to HKAS 12 in 2021 on ‘Deferred Tax related to Assets and Liabilities arising from a Single Transaction’
  3. The implication of deferred tax of lease contracts in Hong Kong
  4. Deferred tax at the business combination

下載宣傳單張

講者

Ms. Eunice Chu

CPA, EC Training & Advisory Limited

 

Eunice Chu is an experienced corporate trainer. Equipped with profound knowledge of International/Hong Kong Financial Reporting Standards (I/HKFRS), Eunice is a reputable and well-respected speaker of technical seminars and training to the commercial sector, the 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 and advisory services to the accounting community through ACCA, the Society of Chinese 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. She also maintains an online education platform http://learning.eunicechu.com.

 

Currently, she is a Senior Lecturer at Kaplan Hong Kong. She is also the Committee Member of ACCA Hong Kong, a Council member of AWAHK, the Chairman of the Professional Development Committee of AWAHK, the Training Committee of SCAA and the Hong Kong Association of Professional Accountants (HKAPA).

 

Prior to that, Eunice was the Head of Policy of ACCA Hong Kong, and Regional Finance Director of the Asia Pacific Region of Sony Music Asia Inc and Revlon Inc. She had also worked as an auditor at PricewaterhouseCoopers. 

 

She holds a Master's and Bachelor's 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
2023-07-12
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。
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