語言

Cantonese

公司

CPA Australia

時間

18:30 - 21:30

地點

灣仔

課程費用

450

CPD 時數

3

This workshop provides a detailed overview of HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors which is applied in selecting and applying policies, and accounting for changes in accounting policies, changes in accounting estimates and corrections of prior period errors. HKAS 10 Events after the Reporting Period deals principally with events after the end of reporting period and provides specific guidance on certain related issues.

Learning Objectives:
• Discuss the concept of local currency, functional currency, and presentation currency
• Discuss the difference between accounting policies and accounting estimates
• Identify the criteria for selecting and applying accounting policies
• Recognise the nature of and accounting for changes in accounting policies
• Recognise the nature of and accounting for changes in accounting estimates
• Recognise the nature of and accounting for changes in correction of prior period errors
• Explain the meaning of events after the reporting period
• Locate the recognition and measurement of adjusting and non-adjusting events
• Use the specific treatment for dividends declared after the reporting period
• Identify the issue of going concern as an event after the reporting period
• Recognise the disclosure requirement for adjusting and non-adjusting events
• Recognise the disclosure requirement for the date of authorisation for issue

 

Speaker : Kamsuo Wong MA, LLM, MBA, FCPA(Aust.)

CPD Credit Hour : 3.00 Hours

Fee : CPA Australia Member: HK$450 | Non-member: HK$750

More Info : http://bit.ly/2U1EIpW