Hong Kong SAR of China
Competency of this event:
Covid-19 brings unprecedented uncertainties that have inevitably changed the lifestyles of individuals and business landscapes. We have explored the impact of Covid-19 on financial reporting in our last webinar. This time, we would take a closer look of how Covid-19 impacts on the application of IAS 36 Impairment of Assets. In this webinar, we will explore:
- What types of assets are subject to impairment review?
- When should the impairment loss resulted from Covid-19 be recognised?
- What should be the timing of testing for impairment in view of the outbreak of Covid-19?
- How does Covid-19 impact on the discount rates used, the calculation of VIU and FVLCOD?
- What would be the implication of interim reporting?
- How did some listed companies prepare and publish their financial statements so far?
Eunice Chu, FCCA, Head of Policy, ACCA Hong Kong
Eunice Chu is responsible for elevating ACCA’s brand equity through stakeholders’ engagement, speaking in forums and training events, conducting research projects, article contribution and media commentaries. She is the moderator of the annual ACCA Hong Kong CFO Summit and speaker of various business events.
Through collaboration with Big 4, universities, educational institutions and professional bodies, Eunice is responsible for driving research projects contributing to the development of accounting profession and business community in Hong Kong. She is the co-author of various research reports including ‘Understand the new cyber reality’, ‘Hong Kong’s Automated Future – An RPA Guide for Finance Functions’, and ‘Greater Bay Area Opportunities – Capitalising Hong Kong’s Unique Edge’. Her work supports ACCA’s thought leadership agenda.
Besides her research work, Eunice also assists ACCA’s advocacy and educational work, giving presentation and training sessions on financial reporting, corporate governance and professional ethics issues in Hong Kong, Vietnam and Cambodia.
Prior to joining ACCA Hong Kong, Eunice gained extensive senior finance management experience through working as the Regional Finance Director of a US-listed company and a Fortune 500 multinational corporation for over a decade, overseeing over 11 territories in Asia Pacific and Middle East region. And she had also worked as an auditor in PwC before.
- Each enrolee will be notified via email about the webinar access link and password.
- Enrolee can access the recorded webinar until 31 Dec 2021.
- Enrolee’s own attendance record can be downloaded in the webinar platform after attending the webinar.
Hong Kong SAR of China
- 1.5 hours