培訓課程及研討會
(課程編號 2821C) Business Combination Series (Module 3) – Loss of control
活動編號
Code 2821C (30 Nov 2021)
活動重點

Decrease of shareholdings in subsidiaries may or may not lead to the loss of control in subsidiaries. When control is lost, this has been referred to as 'crossing an accounting boundary' and a gain or loss on disposal is normally calculated. On the contrary, when control is retained, it is not considered as the disposal of subsidiary. Instead it is accounted for as equity transactions.

 

Areas to be covered in this seminar:

1.         Treatment of loss of control of subsidiaries

2.         Treatment of decreases in shareholdings that do not lead to the loss of

            control of subsidiaries

3.         Deemed disposals of subsidiaries

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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
2021-11-30
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
正式會員之僱員 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。
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