Event Information
Event code EWEB23121801 Event Flyer Closed Language Cantonese with English terminology
Event name Practice Management Series for SMPs: An overview of the commonly encountered application issues on HKFRS 15 Revenue from Contracts with Customers
CPD hours 1.50
Competency Accounting and Financial Reporting Sub-Competency Accounting for transactions (technical skills - HKFRS),Preparing financial reports (technical skills - HKFRS)
Level 2 - Intermediate
Support programme
 Yes. To apply, complete the enrolment form for support programme, check the declaration and send the form to the Institute.
Contact Payment & Enrolment Status at enrolment@hkicpa.org.hk / 2287 7381 or Course Information at zitacycheung@hkicpa.org.hk / 2287 7057
Description

Live webinar

HKFRS 15 establishes the principles that an entity applies when reporting information about the nature, amount, timing and uncertainty of revenue and cash flows from a contract with a customer. When applying HKFRS 15, an entity recognizes revenue to illustrate the transfer of promised goods or services to the customer in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.
 
This webinar aims to revisit the requirements on some commonly encountered application issues under HKFRS 15 with practical examples including:
  • Warranty
  • Principal vs Agent
  • Variable Consideration – Customers Incentives
  • Point in time vs over time recognition
  • Input and Output method
  • Donation income
Event Date
Date / Time CPD hours
18 Dec 2023 (12:30 - 14:00) 1.50
Fee Information
Type Fee (HKD)
Enrolment Member 160.00
Student 160.00
Non-member 360.00
Full Hot and limited seat Promotion
Closed e-Learning Continuing Education Fund
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