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Group Reorganizations – Historical Values or Fair Values for Financial Reporting? [Complete] Event Code: 180226LU
Date 26-Feb-2018
Time 12:15 p.m. - 1:30 p.m.
Venue 14/F, BOC Group Life Assurance Tower, 136 Des Voeux Road Central, Hong Kong
Speaker(s) Ms. Eky Liu
Associate Director
Standard Setting, HKICPA
Ms. Kam Leung
Associate Director
Standard Setting, HKICPA
Ms. Daisy Xia
Manager
Standard Setting, HKICPA
Fee HKSFA Member(s) at HK$150.0/person
CFA Candidate(s) at HK$230.0/person
Guest(s) and Non-member(s) at HK$300.0/person
This seminar is qualified for 1 CPT hour(s), 1 CE hour(s), 0 RBV CPD hour(s)
Remarks CFA Societies Global Passport Program Eligible 
# CFA Candidate(s) for Year 2017/18 only.
- Sandwiches and drinks will be provided.
- Only Visa and Master Card are accepted for online payment.
- Language: English

Event Details Add to Calendar
 
 
Group reorganizations are common in Hong Kong, especially among listed companies and companies preparing for IPO. Currently, there are no accounting standards that deal with group reorganizations. They can be reported using either historical values or fair values. Each method will lead to very different financial information for investment decision making.

In view of this, HKICPA performed a desk-top research on group reorganizations conducted by Hong Kong listed companies during the years 2013 to 2015. At this information session, speakers from HKICPA will present their research findings covering:

 

  • Types of companies engaged in group reorganizations
  • Fact patterns of commonly seen group reorganizations
  • How the transactions were reported [historical values vs fair values] and how different methods impact financial statements  

You will have a chance to tell us what financial information would be useful for your investment decision making.

This luncheon is designed for a variety of investment practitioners include experienced analysts from the buy-side, asset managers, M&A specialists, and the like.


About the Speakers

Ms. Eky Liu, Associate Director, Standard Setting, HKICPA
Eky Liu is responsible for the standard-setting activities at the HKICPA with focus on financial reporting projects, including business combinations under common control and financial instruments. Prior to joining the HKICPA, she was an assurance senior manager at PricewaterhouseCoopers.

Ms. Kam Leung, Associate Director, Standard Setting, HKICPA
Kam focuses on financial reporting standard-setting projects at the HKICPA, in particular on business combinations under common control, insurance contracts, and the disclosure initiative. Previously, she was a senior manager at PricewaterhouseCoopers, experienced in financial statement audits of both listed conglomerates and private groups.
 
Ms. Daisy Xia, Manager, Standard Setting, HKICPA
Daisy Xia is dedicated to the research project of business combinations under common control in Hong Kong. Before joining the HKICPA, she was the financial controller of a German listed company. 



Rating - Intermediate
Material presented will have technical elements requiring a working knowledge of the subject to make full use of the presentation.  


CFA Societies Global Passport Program



HKSFA has participated in the CFA Societies Global Passport Program which allows CFA society members to enjoy local society member rate at selected events like this luncheon.  Members of non-HKSFA CFA Institute societies qualify to attend this event at HKSFA member rates.  Please contact HKSFA at 
info@hksfa.org to register.