Highlights

To improve the relevance of financial statements to users, more financial reporting standards require entities to measure assets, liabilities, and own equities at fair value, which makes fair value measurement becomes increasingly important.

HKFRS 13 Fair Value Measurement applies when other HKFRSs require or permit fair value measurements, either in the primary statements themselves or in the footnotes. In this webinar, we will use numerous examples and mini-cases to demonstrate the following areas:

•        Scope of HKFRS 13

•        Definition of fair value

•        Application to non-financial assets

•        Application to liabilities and an entity’s own equity instruments

•        Valuation techniques

•        The fair value hierarchy

Speaker(s)

Eunice Chu, CPA, EC Training & Advisory Limited

Eunice Chu is an experienced corporate trainer. Equipped with profound knowledge of International/Hong Kong Financial Reporting Standards (I/HKFRS), Eunice is a reputable and well-respected speaker of technical seminars and training to the commercial sector, the finance community, universities, government officers and corporates of Hong Kong, Macao, Vietnam, Cambodia and Asia.

She is the founder of EC Training and Advisory Ltd and Eunice Chu CPA & Co, which delivers professional training and advisory services to the accounting community through ACCA, the Society of Chinese Accountants and Auditors (SCAA), the Association of Women Accountants (Hong Kong) Limited (AWAHK), the Shanghai National Accounting Institute, the government of Macao and Hong Kong. She also maintains an online education platform http://learning.eunicechu.com.

Currently, she is a Senior Lecturer at Kaplan Hong Kong. She is also the Committee Member of ACCA Hong Kong, a Council member of AWAHK, the Chairman of the Professional Development Committee of AWAHK, the Training Committee of SCAA and the Hong Kong Association of Professional Accountants (HKAPA).

Prior to that, Eunice was the Head of Policy of ACCA Hong Kong, and Regional Finance Director of the Asia Pacific Region of Sony Music Asia Inc and Revlon Inc. She had also worked as an auditor at PricewaterhouseCoopers.

She holds a Master's and Bachelor's degree in Business Administration from the University of London and the Chinese University of Hong Kong respectively. She is a member of ACCA, HKICPA, ISCA, SCAA, AWAHK and HKAPA.