|Module 1: Basic Concepts of HKFRS 15 (課程編號 1121A)|
||Code 1121A (29 June 2021)|
HKFRS 15: Revenue from Contracts with Customers introduces complexity in revenue recognition process. As the standard requires entities to make more judgements and estimates, financial professionals need to gain thorough understanding of the application of the standard to enable them to handle properly its impact on entities’ financial statements, business processes and internal controls over financial reporting.
In this seminar, we use cases and examples to illustrate the following concepts:
1. 5-step model : principles and examples sharing
2. Contract Modification
3. Contract Assets vs Contract liabilities
4. Combining vs unbundling contracts
Ms. Eunice Chu
Eunice Chu is an experienced corporate trainer.
Equipped with profound knowledge on International Financial Reporting Standards (IFRS), Eunice is a reputable and well-respected speaker of technical seminars and trainings to the commercial sector, finance professional community, universities and government officers of Hong Kong, Macao, Vietnam, Singapore, Cambodia and North America. She has also delivered accounting professional qualification examination support classes on financial reporting for over 24 years.
Eunice was the Head of Policy of ACCA Hong Kong, acting as a moderator and speaker of high-profile industry events. She also gained extensive senior finance management experience through working as the Regional Finance Director of Sony Music Inc. and Revlon Inc. And she had also worked as an auditor in PricewaterhouseCoopers before.
||06:30 PM - 08:30 PM|