SELECT * FROM `tbl_apply` left join `tbl_activitie` on `tbl_apply`.`activitie_id` = `tbl_activitie`.`id` where `mid` = '97' AND `tbl_apply`.`id` = '769'
Array ( [0] => 1799 [id] => 1799 [1] => 97 [mid] => 97 [2] => 0 [cid] => 0 [3] => [type] => [4] => 6 [rank] => 6 [5] => 1 [status] => 1 [6] => [temp_post] => [7] => (課程編號 0521) 10 Common Technical Questions that Encountered by SMPs [name_hk] => (課程編號 0521) 10 Common Technical Questions that Encountered by SMPs [8] => (课程编号 0521) 10 Common Technical Questions that Encountered by SMPs [name_cn] => (课程编号 0521) 10 Common Technical Questions that Encountered by SMPs [9] => (Course Code 0521) 10 Common Technical Questions that Encountered by SMPs [name_en] => (Course Code 0521) 10 Common Technical Questions that Encountered by SMPs [10] => [go_url_hk] => [11] => [go_url_cn] => [12] => [go_url_en] => [13] => [url_input_hk] => [14] => [url_input_cn] => [15] => [url_input_en] => [16] => [content_hk] => [17] => [content_cn] => [18] => [content_en] => [19] => 0 [pub_fm] => 0 [20] => 0 [pub_to] => 0 [21] => 2021-04-15 11:19:37 [date_crt] => 2021-04-15 11:19:37 [22] => 0 [date_crt_active] => 0 [23] => 2021-05-06 15:00:13 [date_mod] => 2021-05-06 15:00:13 [24] => 2021-05-06 00:00:00 [date_act] => 2021-05-06 00:00:00 [25] => 5 [create_by] => 5 [26] => 5 [mod_by] => 5 [27] => 0 [mod_version] => 0 [28] => 0 [mod_lock] => 0 [29] => 0 [mod_lock_exp] => 0 [30] => 0 [access] => 0 [31] => no [share] => no [32] => 0 [hits] => 0 [33] => t2c [wordc_hk] => t2c [34] => t2c [wordc_cn] => t2c [35] => [wordc_en] => [36] => [url_hk] => [37] => [url_cn] => [38] => [url_en] => [39] => 0 [url_pop] => 0 [40] => [thumb_hk] => [41] => [thumb_cn] => [42] => [thumb_en] => [43] => 0 [sphoto] => 0 [44] => 0 [sattach] => 0 [45] => all,login,1,2,4,5,3,6,7 [membership_id] => all,login,1,2,4,5,3,6,7 [46] => [time] => [47] => 0 [fee] => 0 [48] => 0 [places] => 0 [49] => [address_hk] => [50] => [address_cn] => [51] => [address_en] => [52] => 1 [sns_share] => 1 [53] => 0 [youth_share] => 0 [54] => 0 [look] => 0 [55] => 0 [file_id] => 0 [56] => [repeat_date] => [57] => 1 [banner_display_nr] => 1 )
培訓課程及研討會
(課程編號 0521) 10 Common Technical Questions that Encountered by SMPs
活動編號
Code 0521 (6 May 2021)
活動重點

Co Ord

Q1: What is the position of an auditor in auditing the first set of financial statements of a reporting entity with a reporting period over 18 months?

Co Ord

Q2: If one of the two directors is unable to authorise, approve and sign off the financial statements, what is the position of an auditor on signing off the auditor’s report?

Co Ord

Q3: What is the linkage between Company Ordinance & SME-FRS? What is the criteria for adopting SME-FRS?

FRS

Q4: What if the going concern basis is no longer appropriate in preparing the financial statements, is there any other basis that a reporting entity can adopt?

FRS

Q5: How to account for a waiver of debt transaction? What is the proper accounting treatment if the counter party is shareholder of the reporting entity?

FRS

Q6: How to account for a cryptocurrency, i.e. Bitcon, in the financial statements?

FRS

Q7: How to account for government grant in terms of financial subsidies and guaranteed loan, in relation to Covid-19?

FRS

Q8: How to determine the reporting currency in SME-FRS?

Audit

Q9: What is the position of an auditor in a case that a bank confirmation is requested, arranged but is not yet available on the auditor’s report date?

Audit

Q10: Any points to note in carrying an audit engagement in relation to Covid-19?

 

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講者

Ms. Anntice Lai

Technical Partner, D & Partners CPA Limited

Anntice has over 20 years in auditing and technical field, and she developed in depth knowledge of ethical, auditing, financial reporting, listing and AML/CTF requirements and a profound understanding of Hong Kong regulatory environment. She is experienced in resolving and advising complex group structuring, technical accounting, auditing, listing and compliance matters for SMEs to listed entities, both local and overseas.

日期
2021-05-06
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 $100
附屬會員 HK $100
正式會員之僱員 HK $100
非會員 HK $200
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