(課程編號 2421) HKAS 36 Impairment of Assets | |||||||
活動編號 |
Code 2421 (6 Oct 2021) | ||||||
活動重點 |
HKAS 36 Impairment of Assets sets out the requirements for impairment which cover a range of assets and groups of assets, termed ‘cash generating units’ or CGUs). Entities are required to review if the relevant assets are impaired annually or more frequently. In this webinar, we will discuss in details:
- What types of assets are subject to impairment review? - When and how to test for impairment loss? - What are the rules for the reversal of impairment? - How to determine the recoverable amount? - How to allocated impairment losses to CGUs and goodwill? 研討會以先到先得形式於網上報名,請報名並以PayPal、信用卡或**支票付款。
**本會不設電話留位,報名以收妥支票為準。請完成網上表格連同支票寄回本會秘書處。
Zoom研討會連結將於課程舉行前一個工作天發送至參加者的登記電郵地址。 |
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講者 |
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. |
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日期 |
2021-10-06 | ||||||
時間 |
06:30 PM - 08:30 PM | ||||||
地點 |
zoom直播 | ||||||
語言 |
廣東話 | ||||||
CPD時數 |
2.0 小時 | ||||||
費用 |
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*正式會員包括資深會員、普通會員及境外會員。 | |||||||
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