Moore APAC Webinar: IFRS 3 Business Combinations

12:00 Wednesday 03 February

The International Accounting Standards Board (IASB) issued amendments to IFRS 3 Business Combinations which are mandatorily effective for acquisitions for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after 1 January 2020. The amendments have introduced an optional concentration test – a simplified assessment of whether an acquired set of activities and assets is not a business. The amendments have also revised the definition of a business. These changes may result in significant change in how entities determine whether an acquisition is a business combination or an asset acquisition.

Moore Asia Pacific Audit and Assurance Committee is holding this webinar for all Moore clients in the Asia Pacific region. In the webinar, Candy Fong, Moore Hong Kong Consultant, will explain to you the new requirements and share with you how to apply the amendments.

The presentation will be followed by a 30-minute panel session. Our panel speakers include Moore Malaysia Partner David Chuah, Moore Singapore Partner & Head, Technical, Compliance and Financial Services Koon Min Wong, and Moore Indonesia Associate Partner – Technical Advisor Rachele Geminiano. The panel session will be moderated by Moore Hong Kong Managing Director Helen Tang.

This webinar qualifies for 1.5 CPD hours, subject to the policies of your professional organisations.

For queries, you may contact Ms. Manda Fung at +852 2738 7789 or  mandafung@moore.hk

Details of the webinar
Date:	3 February 2021, Wed
Time:	12:00pm – 1:30pm
Language:	English
Fee:	Complimentary
CPD unit:	1.5 hours
RSVP:	click here

About the speaker and panelists

	Candy Fong, Moore Hong Kong Consultant    Candy Fong has more than 20 years of experiences in applying HKFRSs or IFRSs. She has been providing accounting and audit technical support to CPA firms in Hong Kong. Candy is a member of the Financial Reporting Standards Committee of the Hong Kong Institute of Certified Public Accountants. She is also a member of the Financial Reporting Review Panel of the Financial Reporting Council in Hong Kong.
	David Chuah, Moore Malaysia Partner David carries with him commercial experience having acted as Financial Controller for GE Engine Services Malaysia, and CFO of a furniture manufacturer corporation listed on Bursa Malaysia. His practice career has involved him as an auditor in Ernst & Young where he started his career and he also had a stint as consultant with Andersen Business Consulting. Further to his career in the Big Four, he was the head of an audit unit of approximately 50 staff in Crowe Horwath, where he acted as team lead on assurance related assignments of public listed companies and large SMEs covering a wide range of industries, initial public offering exercises, technical and training matters and other special assignments. He was subsequently brought into PKF to lead and grow the assurance division.  Read more.
	Koon Min Wong, Moore Singapore Partner & Head, Technical, Compliance and Financial Services Koon Min is the Head of Technical, Compliance and Financial Services in Moore Singapore, with twenty years of professional experience in auditing and financial reporting advisory services. His experience encompasses a wide variety of industries including financial, real estate, manufacturing, trading, commodities, and transportation. He presents widely in public presentations and private client seminars. He is currently a member of the Financial Reporting Committee in the Institute of Singapore Chartered Accountants. He is a member of the Institute of Singapore Chartered Accountants, Chartered Accountants Australia & New Zealand, and the Institute of Chartered Shipbrokers. Read more.
	Rachele Geminiano, Moore Indonesia Associate Partner - Technical Advisor Rachele has more than 25 years of vast experience in relation to audit of a wide range of large private and public sectors entities. She has also been involved as Technical Advisor in a number of initial public offerings engagements. Prior to joining Moore Indonesia, she has also worked for Ernst & Young Philippines for 15 years and her portfolio included several clients in various industries such as real estate, mining, plantation, manufacturing, trading, and construction industries. Currently, she is the Technical Advisor in Moore Indonesia responsible for Quality Control.   Rachele holds a Bachelor of Science degree in Business Administration with major in Accounting from University of East Philippines. She is a member of the Philippine Institute of Certified Public Accountants.

*The webinar has ended. The presentation could be downloaded at the links below.

Presentation slides by Candy Fong
Panel session by Koon Min Wong
 

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