International Financial Reporting Standards Series: IFRS 5 - Online Training

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  • Title：International Financial Reporting Standards Series: IFRS 5 - Online Training
  • Organizer：Professional Committee of Accountants
  • Co-organizing Unit(s)：The Macau Productivity & Technology Transfer Center (CPTTM) , The Association of Chartered Certified Accountants (ACCA)
  • Fee(s)：Free
  • Date & Time：2021/08/25 19:00 - 20:30
  • Venue：Online training(Distance learning at home for participants and distance teaching by Instructor)
  • Status：Expired
  • Reg. period：2021/08/09 09:00 - 2021/08/18 18:00
  • Website：https://events.cpttm.org.mo/seminar/145
  • Target Participants：Certified Accountants who registered at Professional Committee of Accountants and accounting practitioners
  • Introduction

    When a company makes the decision to sell major assets or discontinue to operation some part of its business, it is making a decision that affects the future cash flows and profitability and overall financial situation. IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations was issued to highlight those assets that are held for sale and separate the results from discontinued operations from the results of the ongoing activities. In this seminar, the speaker will cover:

    1. Classification criteria

    2. Accounting treatment and measurement

    3. Ceasing to be classified as non-Current Assets Held For Sale

    4. Discontinued Operations  

  • Registration Method

    Register Online：https://events.cpttm.org.mo/seminar/145

    Priority consideration is given to certified accountants registered at Professional Committee of Accountants.

    Registration procedure : 1.Register , 2.Review and Approval. Admitted participants will receive a notification e-mail.

  • Notes

    • Upon acceptance the enrollment, it is non-transferable. Organizer reserve the rights to cancel the training and amend the terms and conditions.
    • Upon completion of training, participants will be awarded a Joint Certificate of Attendance issued by Professional Committee of Accountants, the Macau Productivity & Technology Transfer Center (CPTTM) and The Association of Chartered Certified Accountants (ACCA).