The webinar is one of the events of ACCA Hong Kong Accounting Updates Series 2024. A bundle package price will be offered to participants enrolling the whole series with four webinars in total.

About the Event

HKFRS 9 has been challenging in its application and it has been an area of focus for regular inspection, particularly for the classification and measurement of financial assets. In this webinar, we are going to give you some recap of the main concepts in classification of financial assets and their subsequent measurement, including impairment. Some practical issues for the application of various aspects of HKFRS 9 on financial assets will also be included.

The webinar covers the following:

  • Classification:
    • Investments in green bonds
    • Investments in instruments that are classified by issuers as equity
  • Measurement:
    • Financial guarantee contracts (holder’s accounting)
    • Presentation of interest/dividend/foreign currency
  • Impairment:
    • Impact of collateral on the assessment of credit risks
    • Debt restructuring

Speaker:

  • Gigi Lam, Director, Deloitte China

Language: Cantonese

Important notes:

  1. This on-demand webinar is broadcasted via ON24 and available until 31 March 2025.
  2. Each enrolee will receive an email confirmation including the webinar access link and password after successful registration.
  3. Enrolee’s own attendance record can be downloaded in the webcast platform after attending the webinar.