Accounting Treatment for Properties – Online Training

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  • Title：Accounting Treatment for Properties – 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：2025/06/25 19:00 - 20:30
  • Venue：Online training (Distance learning at home for participants and distance teaching by Instructor)
  • No. of Seats：400人
  • Status：Expired
  • Reg. period：2025/06/06 09:00 - 2025/06/18 18:00
  • Target Participants：Certified Accountants who registered at Professional Committee of Accountants and accounting practitioners
  • Introduction

    Properties typically constitute a significant portion of the assets reported in financial statements. The classification and accounting treatment of properties involve multiple considerations, including changes in usage, fair value adjustments, and their consequent effects on financial reporting. This is particularly relevant for owner-occupied properties, investment properties, non-current assets held for sale, and the related deferred tax implications. The following topics will be covered in this course:

    • Revaluation of properties under IAS 16
    • Reclassification of properties to and from investment properties
    • Accounting for investment properties in accordance with IAS 40
    • Accounting treatment of non-current assets held for sale under IFRS 5

  • Registration Method

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

    Register Online：

    https://events.cpttm.org.mo/seminar/432

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

  • Notes

    • Upon acceptance the enrollment, it is non-transferable. Organizer reserve the rights to cancel the training and amend the terms and conditions.
    • Participants who have completed 1.5 course hours will receive an digital certificate of attendance issued jointly by CPC, ACCA and CPTTM. Participants who log in the online platform 15 minutes after coursecommencement (19:15) or those who log off the online platform before course conclusion (20:30) are perceived as absent and will not be issued a certificate of attendance.
      For inquiry(CPC)：Tel：8599 5344 Fax：2838 9177 E-mail：cpcinfo@cpc.gov.mo