This workshop will provide an overview of the accounting requirements to recognise, measure and disclose provisions and liabilities under IAS 37 “Provisions, Contingent Liabilities and Contingent Assets”.
It will begin with a refresher on the general rules of IAS 37, before moving onto more complex areas, including restructuring, termination benefits (IAS 19), decommissioning and dismantling costs and environmental provisions.
Key topics covered:
Trainer profile:
Kamsuo Wong, MA LLM MBA FCPA(Aust.)
With three Master’s degrees under his belt, Kamsuo Wong, a candidate for a Doctorate degree of Education, is highly regarded as a multi-faceted academic backed by over fifteen years of extensive professional experience in accounting. He is a professional accountant in Hong Kong, United Kingdom and Australia and the member of Hong Kong Institute of Certified Public Accountants (CPA), Chartered Institute of Public Finance and Accountancy (CPFA), and CPA Australia (FCPA). He is also the Expert Council Advisor of International Financial Management Association. He is currently the Assistant Professor of Centennial College (an independent College established by University of Hong Kong), Adjunct Lecturer at a number of universities and tertiary education institutions.
This workshop is designed for finance professionals who are involved in external reporting, financial management, financial accounting or auditing.
3 hours