CPA Australia
HKAS 2 & HKAS 23 - Inventories and borrowing costs
14Jun2019
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 2 Inventories and HKAS 23 Borrowing Costs. It will be based on the current financial reporting standards applicable in Hong Kong and will focus on the practical application to measure inventories and to specify the accounting for borrowing costs, and the presentation and disclosure for these two issues.
Learning Objectives:
• Discuss the nature of inventories
• Explain how to measure inventories
• Explain what is included in the cost of inventory
• Explain the net realisable value basis of measurement and account for adjustments to net realisable value
• Define borrowing costs
• Explain the criteria for capitalisation of borrowing costs
• Calculate the amount of borrowing costs to be capitalised
• Explain the disclosure requirement for inventory and borrowing costs
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/2JBTbVC
