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 you a detailed overview of HKAS 16 Property, Plant and Equipment and HKAS 40 Investment Property. It will be based on the current financial reporting standards applicable in Hong Kong and will focus on the practical application to measure Property, Plant and Equipment and to specify the accounting for investment properties, and the presentation and disclosure for these two items.

Learning Objectives:
• Discuss the nature of property, plant and equipment
• Identify initial measurement and recognition criteria
• Explain alternative measurement subsequent to initial recognition
• Recognise the factors to consider when selecting measurement models
• Demonstrate accounting for derecognition of property, plant and equipment
• Implement the disclosure requirements of HKAS 16
• Identify an investment property within the scope of HKAS 40 and situation when a property can be transferred in and out of the investment property category
• Discuss how to measure inventories and investment property
• Explain what is included in the cost of inventory and investment property
• Describe the net realisable value basis of measurement and account for adjustments to net realisable value
• Explain the disclosure requirement for inventory and investment property

 

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/2JEp67H