The webinar will cover the following:
- HKFRS 18: Navigating the new requirements for financial performance reporting
- A new structure of the income statement: new categories and subtotals
- When investing in assets and/or providing financing to customers is the main business activity
- Bringing new disclosure discipline to management-defined performance measures
- Presenting information by aggregation and disaggregation
- Consequential amendments on cash flow statement
- HKFRS 19: Simplified financial reporting for eligible subsidiaries