Highlights

HKFRS 18 Presentation and Disclosure of Financial Statements and HKFRS 19 Subsidiaries without Public Accountability: Disclosures were both issued in July 2024. What are the key new requirements, and how will they affect financial statement preparers?

This webinar will provide an in-depth exploration of the following core topics:

1. Presentation requirements for income statements under HKFRS 18

2. Implications for entities with Specified Main Business Activities (SMBA)

3. Principles governing aggregation, disaggregation, and labelling of information

4. Disclosure requirements for management-defined performance measures

5. Simplifications on disclosures introduced by HKFRS 19

Speaker(s)

Ms 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 the Committee Member of ACCA Hong Kong, a Council member of SCAA and AWAHK.

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.