The Institute is holding live webinars on the following Hong Kong Financial Reporting Standards (HKFRS):
HKAS 36: How to apply and practical issues for impairment
7 September. Discussing some commonly-identified errors in the application of HKAS 36 Impairment of Assets illustrated by real-life cases, and sharing tips on impairment assessment. Key application and disclosure issues observed in practice will also be covered.
How to apply HKFRS 16 Leases and the recent amendment
21 September. Providing an overview of the key accounting requirements of HKFRS 16 Leases, including some practical issues in applying the standard using real-life scenarios. This webinar will also cover the recent amendment on rent concessions.
Definition of a business (Amendments to HKFRS 3 Business Combinations)
29 September. Covering the amendments to HKFRS 3 Business Combinations, including the revised definition of a business and the optional concentration test that help assess whether a company has acquired a group of assets, rather than a business. The speaker will also share examples and practical application issues.
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