The webinar is one of the events of ACCA Hong Kong Accounting Updates Series 2024. A bundle package price will be offered to participants enrolling the whole series with four webinars in total.

About the Event

The IASB issued IAS 12 amendments (International Tax Reform—Pillar Two Model Rules) to clarify the application of IAS 12 Income Taxes to income taxes arising from tax law enacted or substantively enacted to implement the OECD BEPS Pillar Two model rules. This webinar will introduce the relevant rules and practical observations surrounding the Pillar Two income taxes disclosures.

It is key for entities to monitor the developments around the implementation and (substantive) enactment of the Pillar Two model rules in the relevant jurisdictions and get ready to provide comprehensive and insightful disclosures required by the amendments to IAS 12.

The webinar covers the following:

  1. Overview of Pillar Two Rules
  2. IAS 12 amendments
  3. Mandatory temporary exception
  4. Disclosure requirements
  5. Implementation considerations 

Speakers:

  • Wilson Cheng, FCCA, Partner, Tax Leader, Hong Kong and Macau, EY
  • Jasmine Tian, Director, International Tax and Transaction Services, EY

Language: Cantonese

Important notes:

  1. This on-demand webinar is broadcasted via ON24 and available until 31 March 2025.
  2. Each enrolee will receive an email confirmation including the webinar access link and password after successful registration.
  3. Enrolee’s own attendance record can be downloaded in the webcast platform after attending the webinar.