Highlights

This webinar aims to provide a revisit on the basic requirements under HKFRS 15 regarding some commonly encountered areas:

(1) Warranty
(2) Principal vs Agent
(3) Variable Consideration - Customers Incentives
(4)  Point in time vs over time recognition
(5) Input and Output method

Note: No video playback will be available.

Speaker(s)

Mr. Edmund Wong, FCPA (Practising), Director, Patrick Wong CPA Limited

Edmund is a member of the Legislative Council of Hong Kong SAR (Accountancy functional constituency) and he has extensive experience in financial reporting, audit and assurance, corporate and compliance, as well as business advisory.

Edmund is actively involving in different accounting bodies, he is currently Chairman of Small and Medium Practices Committee and Deputy Chairman of Greater Bay Barea Committee HKICPA, and also the Past President and council member of The Society of Chinese Accountants & Auditors.

Mr. Kenneth Lau, FCPA (Practising), Audit Partner, Crowe (HK) CPA Limited

Kenenth has over 25 years of experience in providing audit and assurance services for listed and private entities who also focuses on IPOs and merger and acquisition engagements. Kenneth is the Past President of the Society of Chinese Accountants & Auditors.


Chairman

Ms. Joann Chan, FCPA (Practising), Audit Partner, Crowe (HK) CPA Limited

Joann has over 20 years of experience in the audit and assurance works of Hong Kong listed and private entities, IPO engagements and other due diligence works which covered various industries. She is currently serving as a Committee Member of the Small and Medium Practitioners Committee (SMPC) and a member of the Securities Regulatory Advisory Panel of HKICPA. She has also served as the Honorary Treasurer of the Accounting and Finance Graduates Association of The Hong Kong Polytechnic University.