培訓課程及研討會
(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?

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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. 

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
正式會員* HK $200
附屬會員 HK $200
非會員 HK $300
*正式會員包括資深會員、普通會員及境外會員。
報名時間已過