CPA Australia


18:30 - 21:30


Wan Chai

Course Fee


CPD Hour


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 :