CPA Australia
HKAS 8 & HKAS 10: Accounting policies, estimates, errors, and events
29May2019
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