Event Information
Event code CMAI20030430 Closed Language English
Event name Foreign Exchange Rates (IAS 21)
Enrolment restrictions Members only CPD hours 1.00
Competency Accounting and Financial Reporting Sub-Competency Preparing financial reports (technical skills - HKFRS),Accounting for transactions (technical skills - HKFRS)
Level 1 - Foundation
Contact online@hkicpa.org.hk / 2287 7435
Description

Enrolment

Overview
The purpose of this course is to familiarize you with the guidance in IAS 21, The Effects of Changes in Foreign Exchange Rates, on accounting for foreign currency transactions and foreign operations in the financial statements of an entity, and the translation of financial statements into a presentation currency.

Learning Objectives

  • Understand how an entity determines the appropriate functional currency.
  • Understand how to report foreign currency transactions in the functional currency.
  • Evaluate the use of a presentation currency other than the functional currency.
  • Understand how to translate an entity’s results and financial position into a presentation currency.
Event Date
Date / Time CPD hours
04 Mar 2020 00:00 - 31 Dec 2099 23:59 1.00
Fee Information
Type Fee (HKD)
Enrolment Member 305.00
Student 305.00
Full Hot and limited seat Promotion
Closed e-Learning Continuing Education Fund
  Choose Skin