IFRS 9 Financial Instruments has been effective since 1 January 2018 and replaced IAS 39 Financial Instruments: Recognition and Measurement. IFRS 9 has introduced a new forward-looking impairment model that requires ongoing assessment of expected credit losses of financial assets that are subject to impairment (e.g. trade receivables, loans receivables and amounts due from related parties etc.).
Moore Asia Pacific Audit and Assurance Committee is holding this webinar for all Moore clients in the Asia Pacific region. This webinar will share with participants how to apply the expected loss model by providing examples on key application issues and sharing some of the common approaches adopted in estimating the expected credit loss on various receivables that are subject to impairment under IFRS 9.
The 1-hour presentation will be followed by a 30-minute panel session. This complimentary webinar qualifies for 1.5 CPD hours, subject to the policies of your professional organisations.
The global demand for talent is greater than ever before. More and more Hong Kong residents look to move overseas to explore more opportunities. The UK, Canada, and Australia are the top emigrant destinations in recent years. No matter which country you choose, the immigration process is often complicated and may require engaging valuation services in order to provide assets certificates to fulfil the requirements of certain countries; and serve the applicants for their tax purpose in disposal of their assets.
A new era of lease accounting has begun with the new model introduced by HKFRS 16 Leases.
In our last seminar, we have briefly introduced the key requirements of HKFRS 16 Leases. We understand the significance that this new standard could bring to your business. To follow up, we would like to invite you to join us and further explore the complex accounting issues and valuation of HKFRS 16.
In our forthcoming seminar, Moore Stephens technical adviser and Morgan, Lewis & Bockius legal experts will share with you:
- Accounting update on a new standard – HKFRS 16 Leases
- Inside information and sufficiency of operations – Legal and practical issues
Complex accounting standards and emerging digital technologies have thrown the world of insurance into upheavals. While bearing data protection and infrastructure risks in mind, insurers also need to tackle the challenges brought by IFRS 17.
In this forthcoming seminar for the insurance sector, we invited the CEO of Management & Excellence, and one of our business partners to share their insights.