Mazars Hong Kong Seminar - HKFRSs 9 & 15: Key Changes (22 Nov 2018)

Mazars Hong Kong would like to invite you to attend the forthcoming seminar.



HKFRSs 9 & 15: Key Changes



Thursday 22 November 2018



2:15 pm to 6:00 pm

1:45 pm - 2:15 pm Registration

5:30 pm - 6:00 pm Q&A / Networking






Cantonese (English handouts)

CPD credits


3.5 hours



Admiralty Conference Centre, Conference Room (A6), 1804A, Tower 1, Admiralty Centre, 18 Harcourt Road, Hong Kong

About this seminar

There is no doubt that HKFRSs 9 and 15 are the most important accounting standards that are newly effective for 2018. They fundamentally change the ways in which entities account for their revenue and financial instruments which are difficult to understand and apply. More importantly, it is critical that the preparers of financial statements have a grasp of the new requirements because it could avoid any delay in the coming audits, for example, it could be time-consuming to identify the affected transactions or contracts that existed during the year if the existing data system does not have such a function.

In this seminar, the speakers will cover the aspects of HKFRSs 9 and 15 which entities commonly encounter, including:



  • Financial assets


  • Expected credit losses


Step 2

  • Identification of performance obligations
  • Options for additional goods/services
  • Warranties

Step 3

  • Significant financing components
  • Variable consideration
  • Refunds

Step 5

  • Over time vs point in time
  • Measure of progress



Mr Leo CHEUK, Director of Quality Assurance Department, Mazars CPA Limited

Leo was a part-time tutor of the City University of Hong Kong before starting his career at Mazars Hong Kong in 2005. He provides technical support and training to the professional staff of Mazars Hong Kong.

Mr Joe LAM, Senior Manager of Quality Assurance Department, Mazars CPA Limited

Joe has over 10 years of experience in auditing and his audit clients included companies ranging from SMEs to listed companies. He has over 3 years of experience in providing training to the professional staff of Mazars Hong Kong and specializes in the accounting for financial instruments.

*This seminar is free of charge, but advance registration is required. Given the limited seats, in case of over-enrolment, priority will be given to Mazars clients and the number of enrolments for each client will be limited. On or before 16 November 2018, you will receive an email concerning the status of your enrolment.

Enrolment deadline: 15 November 2018 (Thursday)