|(課程編號 2021) Comprehensive Consideration of Owner-occupied Properties, Investment Property, Non-current Asset Held for Sale and Their Deferred Tax Impact|
||Code 2021 (15 Sep 2021)|
Properties often make up of a major part of the total assets of many companies. Accounting treatment of properties can be complex when there are changes to their usages and fair value. It is further complicated by the consideration of deferred tax. In this webinar, we will review the accounting treatment of:
a. Deferred tax impact on revalued properties and investment properties.
b. Reclassification of property, plant and equipment to and from investment properties.
c. Reclassification to and from non-current assets held for sale.
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 public sector of Hong Kong, South East Asia, Canada and Europe. She has also delivered accounting professional qualification examination support classes on financial reporting for over 20 years.
Eunice worked in professional accounting body, acting as a moderator and speaker of high-profile industry events. She also gained extensive senior finance management experience through working as a regional finance director of multinational companies.
||06:30 PM - 08:30 PM|