An Overview of IFRS 18 – the New Presentation and Disclosure Requirements

Samuel Ma, Partner, Deloitte China

Samuel Ma is a partner of the National Technical of Deloitte China. He has over 14 years of audit and assurance experience in Hong Kong and Shenzhen, serving listed clients in a wide range of industries. In his role with Deloitte, he provides advice and support to engagement teams and clients on of HKFRS/IFRS Accounting Standards financial reporting issues and application matters on Hong Kong capital market transactions. He is a member of the Chinese Institute of Certified Public Accountants and the Hong Kong Institute of Certified Public Accountants.

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