About the Series

ACCA Hong Kong is delighted to have invited the experts from the Big Four firms to deliver the ACCA Hong Kong Accounting Updates Series 2024.

IAS 12 amendments for BEPS 2.0 Pillar Two l 30 April 2024 l 18.30-19.30 l Cantonese l 1 CPD unit

  • Overview of Pillar Two Rules
  • IAS 12 amendments
  • Mandatory temporary exception
  • Disclosure requirements
  • Implementation considerations
  • Wilson Cheng, FCCA, Partner, Tax Leader, Hong Kong and Macau, EY
  • Jasmine Tian, Director, International Tax and Transaction Services, EY

Classification and measurement of financial assets l 22 May 2024 l 18.30-20.00 l Cantonese l 1.5 CPD units

  • Classification: a) Investments in green bonds; b) investments in instruments that are classified by issuers as equity
  • Measurement: a) Financial guarantee contracts (holder’s accounting); b) Presentation of interest/dividend/foreign currency
  • Impairment: a) Impact of collateral on the assessment of credit risks; b) Debt restructuring
  • Gigi Lam, Director, Deloitte China

Implications of the abolition of the MPF-LSP offsetting mechanism in Hong Kong – practical considerations from accounting and actuarial perspectives l 29 May 2024 l 18.30-19.30 l Cantonese l 1 CPD unit

  • A recap on related accounting implication
  • Practical considerations from accounting and actuarial perspectives
  • Ambrose Ting, FCCA, Partner, PwC
  • Ken Law, Partner, PwC
  • Terry Chen, Actuarial, PwC

HKAS 36 Impairment of Assets – Key Considerations and Practical Insights l 4 June 2024 l 18.30-20.00 l Cantonese l 1.5 CPD units

  • Overview and common pitfalls of HKAS 36;
  • How to deal with corporate assets, especially leased offices and other material right-of-use (RoU) assets that are corporate assets;
  • Considerations for impairment assessment of goodwill; and
  • Practical tips in preparing / reviewing valuation assumptions and models
  • Tony Pang, Director, Professional Practice, KPMG
  • Vivien Chan, Director, Valuation, KPMG

Important notes:

  1. This series is broadcasted via ON24.
  2. On-demand session of each webinar is available one day after the live event and all on-demand webinars will be open until 31 March 2025.
  3. Each enrolee will receive an email confirmation including the webinar access links and passwords after successful registration.
  4. Enrolee’s own attendance record can be downloaded in the webcast platform after attending each of the webinars.