Moore APAC Webinar IFRS 9 Practical Application - Expected Credit Loss


12:00 Wednesday 27 October

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.


Michelle Chu
Moore Hong Kong Assurance Director
Michelle serves clients in various industries and specialises in audits of companies listed in the United States.  She has also been involved in Sarbanes-Oxley and reverse-merger exercises for US companies. Her clientele includes financial services, manufacturing & retail, public sector, shipping and technology.
Michelle is a member of the Moore Hong Kong Technical Committee and Moore Global Regional Technical Panel. Read more
Candy Fong
Moore Hong Kong Consultant
Candy Fong has more than 20 years of experience 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. 
James Caldwell
Moore Japan Audit Partner
James Caldwell is the audit partner responsible for international business at Moore Shisei & Co., a mid-tier accounting firm in Tokyo, Japan and member of Moore Global. A fluent Japanese speaker, James has over 13 years experience in Japan working in both business services and audit, with a focus on clients in the IT, shipping and logistics industries. James also sits on the "Japan desk" team of Moore Global. Read more
Darren Chen
Moore Malaysia – Executive Director

Darren Chen was previously attached to one of the Big Four accounting firms and has more than 10 years of professional experience in auditing listed companies, multinationals and private companies. He has extensive exposure in industries such as logistics and transportation, food and beverage, tourism, steel producers, trading and manufacturing, property development, construction and mining (J Resources - Malaysian operations).
Besides auditing, he has exposure in financial due diligence review, reviewing financial forecast and projections and other corporate exercises.

Webinar materials: 
Presentation slides