Nelson
 
 

 
 
 
 
 
 
   

Seminars and Trainings by Mr LAM Chi Yuen Nelson (since 2005)
(with Handouts on the Seminars and Trainings)
 
  

Index
   


News and Updates
 

Sample accounting and auditing documents developed for SME and SMP in Hong Kong
 

Intermediate Financial Reporting: An IFRS Perspective, 3rd Edition, 2017 
Mr Nelson Lam and Dr Peter Lau, McGraw-Hill Education (Asia).
(Printed in Singapore and available in China, HK, Indonesia, Japan, Korea, Singapore, Taiwan and other Asian cities now)


 

Advanced Financial Reporting: An IFRS Perspective, 2016 
Mr Nelson Lam, Dr K. P. Yuen and Dr Jasmine Kwong, McGraw-Hill Education (Asia).
(Printed in Singapore and available in China, HK, Indonesia, Japan, Korea, Singapore, Taiwan and other Asian cities now)


 

Auditing and Assurance in Hong Kong, 4th Edition, 2014
Dr Peter Lau and Mr Nelson Lam, Pilot Publishing Company Limited

 

Brief Introduction
  

Financial Accounting - International Financial Reporting Standards (IFRS), Second Edition, 2014
Prof. Jan Williams, Prof. Sue Haka, Prof. Mark Bettner, Prof. Joseph Carcello, Mr Nelson Lam and Dr Peter Lau, McGraw-Hill Education Asia
(One of the market-leading introductory accounting textbooks adapted to IFRS by Mr Nelson Lam and Dr Peter Lau, for the readers without or with less knowledge on financial reporting)

Brief Introduction
  

 
 


Historical Seminars, Workshops and Other Functions
 

Auditing Update and the New Auditor's Report (Cantonese seminar for CPA Australia) (10 May 2017)

  Slides in PDF

Auditing Update and the New Auditor's Report (Cantonese seminar for Accounting Development Foundation Limited and SCAA) (8 May 2017)

  Slides in PDF

Financial Reporting Update and Sample Financial Statements 2016/17 (Cantonese seminar for SCAA) (13 April 2017)

  Slides in PDF

Financial Reporting Update 2017 (Cantonese seminar for CPA Australia) (5 April 2017)

  Slides in PDF 

Financial Reporting Update 2017 (Cantonese seminar for The Association of Women Accountants of Hong Kong) (24 March 2017)

  Slides in PDF 

Financial Reporting Update 2017 (Cantonese seminar for Accounting Development Foundation Limited) (8 March 2017)

  Slides in PDF 

Financial Reporting Update 2017 (Cantonese seminar for Accounting Development Foundation Limited) (21 February 2017)

  Slides in PDF 

ISQC (International Standard on Quality Control) Workshop 國際質量控制準則工作坊 (Cantonese seminar in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (18 February 2017)

  Slides in PDF 

HKFRS 15 Revenue from Contracts with Customers - Part 2 (Cantonese seminar for HKICPA) (29 November 2016)

  Slides in PDF 

HKFRS 15 Revenue from Contracts with Customers - Part 1 (Cantonese seminar for HKICPA) (16 November 2016)

  Slides in PDF 

Practical Application Issues on the new HKFRSs and the Companies Ordinance (Cantonese seminar for HKIAAT) (10 November 2016)

  Slides in PDF 

Practical Application Issues on the new HKFRSs and the Companies Ordinance (Cantonese seminar for SCAA) (7 September 2016)

  Slides in PDF 

Challenges to CPA - HKFRS Update and Tax Implication of new HKFRS  (Cantonese seminar for Accounting Development Foundation Limited) (28 July 2016)

  Slides in PDF 

Practical Application Issues on the new HKFRSs and the Companies Ordinance (Cantonese seminar for HKICPA) (26 July 2016)

  Slides in PDF 

Practical Issues in Applying new IFRS/HKFRS and the new Companies Ordinance (Cantonese seminar for CPA Australia) (2 June 2016)

  Slides in PDF 

Financial Reporting Update 2016 (Cantonese seminar for VTC) (13 May 2016)

  Slides in PDF 

Financial Reporting Update 2016 (Cantonese seminar for CPA Austrailia) (10 May 2016)

  Slides in PDF 

Financial Reporting Update 2016 (Cantonese seminar for The Association of Women Accountants of Hong Kong) (18 April 2016)

  Slides in PDF 

Financial Reporting Update 2016 - Rerun (Cantonese seminar for Accounting Development Foundation Limited) (14 April 2016)

  Slides in PDF 

Financial Reporting Update and Sample Financial Statements 2015/16 (Cantonese seminar for SCAA) (13 April 2016)

  Slides in PDF

Financial Reporting Update 2016 (Cantonese seminar for Accounting Development Foundation Limited) (9 March 2016)

  Slides in PDF 

Financial Statement Analysis of Listed Entities (Cantonese seminar for VTC) (5 March 2016)

  Slides in PDF 

Financial Statement Analysis of Listed Entities for Investment Purpose (Cantonese seminar for CPA Australia) (20 November 2015)

  Slides in PDF 

Financial Statement Analysis of Listed Entities (Cantonese seminar for HKIAAT) (10 November 2015)

  Slides in PDF 

Financial Statement Update 2015 - Re-run (Cantonese seminar for Accounting Development Foundation Limited) (9 October 2015)

  Slides in PDF 

Conoslidated Financial Statement and the New Companies Ordinance (Cantonese seminar for CPA Australia) (11 August 2015)

  Slides in PDF 

Issues on Specific Balance Sheet Items (Cantonese seminar in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (23 July 2015)

  Slides in PDF

財務報告分析 (Cantonese seminar for Accounting Development Foundation Limited) (10 July 2015)

  Slides in PDF

Financial Instruments - Part 2 (Cantonese seminar in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (18 June 2015)

  Slides in PDF

Financial Reporting Update and Sample Financial Statements 2014/15 - Re-run (Cantonese seminar for SCAA) (9 June 2015)

  Slides in PDF

Financial Reporting Update for 2014/15 (Cantonese seminar for CPA Australia) (27 May 2015)

  Slides in PDF

Financial Instruments - Part 1 (Cantonese seminar in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (21 May 2015)

  Slides in PDF

Financial Reporting Update 2015 (Cantonese seminar for Accounting Development Foundation Limited) (15 May 2015)

  Slides in PDF

Financial Reporting Update and Sample Financial Statements 2014/15 (Cantonese seminar for SCAA) (5 May 2015)

  Slides in PDF

Financial Reporting Update 2015 (Cantonese seminar for AWAHK) (9 March 2015)

  Slides in PDF

SME-FRE and SME-FRS and Other Financial Reporting Update (Cantonese seminar for Accounting Development Foundation) (27 November 2014)

  Slides in PDF

SME-FRE and SME-FRS and Other Financial Reporting Update (Cantonese seminar for SCAA) (20 November 2014)

  Slides in PDF

IFRS 15 Revenue from Contracts with Customers (Cantonese seminar in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (17 November 2014)

  Slides in PDF

Update on HKFRS 9 Financial Instruments and HKFRS 15 Revenue from Contracts with Customers (Cantonese seminar for CPA Australia) (12 November 2014)

  Slides in PDF

Consolidation Refresher Workshop (Cantonese seminar for CPA Australia) (15 October 2014)

  Slides in PDF

Consolidation Refresher Workshop (Cantonese seminar for CPA Australia) (8 October 2014)

  Slides in PDF

Financial Statement Analysis of Listed Entities in Media by Using New IFRS and HKFRS (Cantonese seminar for CPA Australia) (26 August 2014)

  Slides in PDF

Accounting for Interests in Other Entitites - Section 3 對其他實體權益的會計處理方法 - 單元3 (Cantonese seminar in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (4 August 2014)

  Slides in PDF

Accounting for Interests in Other Entitites - Section 2 對其他實體權益的會計處理方法 - 單元2 (Cantonese seminar in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (31 July 2014)

  Slides in PDF

Accounting for Interests in Other Entitites - Section 1 對其他實體權益的會計處理方法 - 單元1 (Cantonese seminar in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (17 July 2014)

  Slides in PDF

The New Companies Ordinance - From a CPA Perspective (Cantonese seminar for VTC) (23 June 2014)

  Slides in PDF

The New Companies Ordinance and Revised SME-FRS (Cantonese seminar for CPA Australia) (18 June 2014)

  Slides in PDF

Financial Reporting Update 2014 (Cantonese seminar for CPA Australia) (14 May 2014)

  Slides in PDF

Financial Reporting Update 2014 (Cantonese seminar for Lingnan University Accountancy Education Foundation Limited) (28 April 2014)

  Slides in PDF

The New Companies Ordinance - From a CPA Perspective (Cantonese seminar for VTC) (11 April 2014)

  Slides in PDF

Financial Reporting Update and Sample Financial Statements 2013/14 (Cantonese seminar for SCAA) (17 March 2014)

  Slides in PDF

Financial Reporting Update 2014 (Cantonese seminar for AWAHK) (10 March 2014)

  Slides in PDF

The New Companies Ordinance - From a CPA Perspective (Re-run) (Cantonese seminar for Accounting Development Foundation Limited) (3 March 2014)

  Slides in PDF

The New Companies Ordinance - From a CPA Perspective (Cantonese seminar for HK Accounting Professionals Association) (18 December 2013)

  Slides in PDF

The New Companies Ordinance - From a CPA Perspective (Re-run) (Cantonese seminar for Accounting Development Foundation Limited) (28 November 2013)

  Slides in PDF

The New Companies Ordinance - From a CPA Perspective (Cantonese seminar for Accounting Development Foundation Limited) (25 November 2013)

  Slides in PDF

Update on Consolidated Financial Statements and Joint Arrangements with the New Companies Ordinance (Cantonese workship for CPA Australia) (8 November 2013)

  Slides in PDF

Practicial Financial Reporting and Tax Issues Commonly Encountered by SME and SMP (Cantonese workshop for CPA Australia) (29 October 2013)

  Slides in PDF

The New Companies Ordinance - From a CPA Perspective (Cantonese seminar for The Institute of Financial Accountants) (28 October 2013)

  Slides in PDF

IFRS on Preparation and Presentation of Financial Statements - Part 2 《國際財務報告準則》系列財務報表編制及列報 (Cantonese seminar in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (24 September 2013)

  Slides in PDF

IFRS on Preparation and Presentation of Financial Statements - Part 1 《國際財務報告準則》系列財務報表編制及列報 (Cantonese seminar in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (17 September 2013)

  Slides in PDF

The New Companies Ordinance - From a CPA Perspective (Cantonese seminar for The Society of Chinese Accountants and Auditors) (16 September 2013)

  Slides in PDF

The New Companies Ordinance - From a CPA Perspective (Cantonese seminar for CPA Australia) (6 September 2013)

  Slides in PDF

IFRS 13 Fair Value Measurement 國際財務報告準則第13號公允價值計量下的最新會計實務 (Cantonese seminar in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (20 July 2013)

  Slides in PDF

Financial Reporting Update 2013 (Cantonese seminar for ACCA and Accounting Resources Centre) (27 June 2013)

  Slides in PDF

IFRS Series - Investment Property 《國際財務報告準則》系列 - 投資物業 (Cantonese seminar in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (30 May 2013)

  Slides in PDF

The Latest Development of International and Hong Kong Financial Reporting Standards (Cantonese seminar for VTC) (25 April 2013)

  Slides in PDF

Financial Reporting Update and Sample Financial Statements 2012/13 - Re-run (Cantonese seminar for SCAA) (24 April 2013)

  Slides in PDF

Financial Reporting Update and Sample Financial Statements 2012/13 (Cantonese seminar for SCAA) (16 April 2013)

  Slides in PDF

Financial Reporting Update 2013 (Cantonese seminar for CPA Australia) (12 March 2013)

  Slides in PDF

Financial Reporting Update 2013 (Cantonese seminar for AWAHK) (2 March 2013)

  Slides in PDF

Practical Issues in Adopting HKFRSs for 2012 Financial Statements (Cantonese seminar for HKICPA) (1 March 2013)

  Slides in PDF

Financial Reporting Update on Consolidation and Joint Arrangement (Cantonese seminar for HKICPA) (25 February 2013)

  Slides in PDF

Practical Issues in Adopting HKFRSs for 2012 Financial Statements (English seminar for HKICPA) (20 February 2013)

  Slides in PDF

100th Anniversary Seminar - Development of Accoounting Standards (Cantonese seminar for SCAA) (19 February 2013)

  Slides in PDF

Financial Reporting Update on Consolidation and Joint Arrangement (English seminar for HKICPA) (24 January 2013)

  Slides in PDF

Financial Statement Analysis (Cantonese seminar for Accounting Development Foundation Limited) (10 January 2013)

  Slides in PDF

Financial Reporting Update 2012/2013 (Cantonese seminar for HK Accounting Professionals Association) (11 December 2012)

  Slides in PDF

Financial Reporting Standards Update 2012 (Cantonese seminar for HKICS) (23 November 2012)

  Slides in PDF

Property and Lease Accounting (English seminar in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (18 October 2012)

  Slides in PDF

Public Practice Discussion Group: Update on Companies Bill Clause 399 and HKFRS (One of the Speakers in Cantonese Worksop for CPA Australia) (24 September 2012)

  Slides in PDF

Preparation and Presentation of Financial Statements (English seminar in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (19 September 2012)

  Slides in PDF

Financial Statement Analysis with Sharing of Recent Cases (Cantonese seminar for Institute of Financial Accountants) (24 August 2012)

  Slides in PDF

Financial Reporting Update on Consolidation and Joint Arrangement: IFRS 10, 11 and 12 (Cantonese seminar in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (23 August 2012)

  Slides in PDF

Financial Reporting Update (Cantonese seminar for CGA and supported by ARC, IFA and SCAA) (11 July 2012)

  Slides in PDF

Financial Statements Analysis with Real Cases from an Accountant's Perspective (Cantonese seminar for CPA Australia) (6 July 2012)

  Slides in PDF

Financial Reporting Update on Consolidated Financial Statements and Joint Arrangement (Cantonese seminar for ACCA) (16 June 2012)

  Slides in PDF

Financial Reporting Update for 2011/12 (Cantonese seminar for HKICS) (14 June 2012)

  Slides in PDF

HKFRS Update (Cantonese seminar for CPA Australia) (6 June 2012)

  Slides in PDF

The Latest Development of International and Hong Kong Financial Reporting Standards (Cantonese seminar for VTC) (21 May 2012)

  Slides in PDF

Financial Reporting Update (Cantonese seminar for The Association of Women Accountants (Hong Kong) Limited) (5 May 2012)

  Slides in PDF

Financial Reporting Update with Sample Financial Statements 2011/12 (Cantonese seminar for The Society of Chinese Accountants and Auditors) (3 May 2012)

  Slides in PDF

Consolidation Refresh Workshop Series - Session 3 (Cantonese workshop for CPA Australia) (27 April 2012)

  Slides in PDF

IFRS Latest Development (Cantonese seminar in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (26 April 2012)

  Slides in PDF

Consolidation Refresh Workshop Series - Session 2 (Cantonese workshop for CPA Australia) (25 April 2012)

  Slides in PDF

Consolidation Refresh Workshop Series - Session 1 (Cantonese workshop for CPA Australia) (24 April 2012)

  Slides in PDF

Financial Reporting Update (Cantonese seminar for Accounting Development Foundation Limited) (24 March 2012)

  Slides in PDF

Business Combinations and Consolidation under HKFRS and IFRS (Cantonese seminar for HKICS) (2 March 2012)

  Slides in PDF

The Latest Development of International and Hong Kong Financial Reporting Standards (Cantonese seminar for VTC) (9 January 2012)

  Slides in PDF

Financial Statement Analysis from an Accountant's Perspective (Cantonese seminar for CPA Australia) (1 November 2011)

  Slides in PDF

Financial Reporting Update (Cantonese seminar for CPA Australia) (31 October 2011)

  Slides in PDF

Audit Experience Sharing Workshop (審計經驗分享會 - 審核會計估計及公允價值)  (Chinese workshop in Macau for MSRA) (19 October 2011)

  Slides in PDF

Fair Value Accounting (Cantonese seminar for HKICS) (13 October 2011)

  Slides in PDF

Update the New and Amended HKFRS (Cantonese Seminar for SCAA) (3 October 2011)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 3 (Cantonese workshop for CPA Australia) (16 September 2011)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 2 (Cantonese workshop for CPA Australia) (15 September 2011)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 1 (Cantonese workshop for CPA Australia) (14 September 2011)

  Slides in PDF

Financial Instruments - Part II (Cantonese workshop for CPA Australia) (8 September 2011)

  Slides in PDF

Financial Instruments - Part I (Cantonese workshop for CPA Australia) (7 September 2011)

  Slides in PDF

Income Tax (Cantonese workshop for CPA Australia) (31 August 2011)

  Slides in PDF

Financial Reporting Update (Cantonese seminar for HKIAAT) (29 August 2011)

  Slides in PDF

Financial Reporting Update (Cantonese seminar for ACCA) (27 August 2011)

  Slides in PDF

Financial Reporting Update (Cantonese seminar for Accounting Development Foundation Limited) (26 August 2011)

  Slides in PDF

Financial Statements Analysis Seminar (《財務報表分析》專題座談會) (Cantonese seminar in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (22 August 2011)

  Slides in PDF

Audit Experience Sharing Workshop (審計經驗分享會 - 分析程序的角色與應用)  (Cantonese workshop in Macau for MSRA) (8 August 2011)

  Slides in PDF

Financial Reporting Update (Cantonese seminar for HKICS) (4 August 2011)

  Slides in PDF

Audit Experience Sharing Workshop (審計經驗分享會 - 重要性與工作底稿)  (Cantonese workshop in Macau for MSRA) (27 July 2011)

  Slides in PDF

CICPA Training for Trainers Workshop - CPA (註冊會計師) 專業方向師資培訓班 (Workshop Series in Singapore Organised by CICPA and ACCA) (18 July 2011)

  Slides in PDF

Accounting for Financial Instruments (Cantonese seminar for HKICS) (22 June 2011)

  Slides in PDF

Financial Reporting Update (Cantonese seminar for ACCA) (11 June 2011)

  Slides in PDF

Annual IFRS Update and Challenges - Joint CPD Seminar of CMA and CPA Australia (Cantonese seminar for CMA and CPA Australia) (1 June 2011)

  Slides in PDF

Annual Financial Reporting Update (Cantonese seminar for AWAHK) (7 May 2011)

  Slides in PDF

Annual Financial Reporting Update - Rerun (Cantonese seminar for Accounting Development Foundation Limited) (5 May 2011)

  Slides in PDF

IFRS/HKFRS Update (Cantonese seminar for CPA Australia) (4 May 2011)

  Slides in PDF

Analysis of Financial Statements (Cantonese seminar for HKICS) (18 April 2011)

  Slides in PDF

Annual Financial Reporting Update (Cantonese seminar for Accounting Development Foundation Limited) (14 April 2011)

  Slides in PDF

Financial Reporting Update with Sample Financial Statements 2010/11 (Cantonese seminar for SCAA) (8 April 2011)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 3 (Cantonese workshop for CPA Australia) (24 March 2011)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 2 (Cantonese workshop for CPA Australia) (23 March 2011)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 1 (Cantonese workshop for CPA Australia) (22 March 2011)

  Slides in PDF

HKFRS for Private Entities (Cantonese seminar for HKICPA) (16 March 2011)

  Slides in PDF

HKFRS for Private Entities (Cantonese seminar for HKICPA) (20 January 2011)

  Slides in PDF

The Latest Development of IFRS and HKFRS (Re-run) (Cantonese seminar for Accounting Training Board of VTC) (10 January 2011)

  Slides in PDF

Accounting and Auditing Series: Accounting for Financial Instruments (English seminar for HKICPA) (13 December 2010)

  Slides in PDF

Accounting and Auditing Series: Risk Assessment and Auditor¡¦s Responses under New Clarified HKSAs (English seminar for HKICPA) (22 November 2010)

  Slides in PDF

HKFRS for Private Entities (Cantonese seminar for Accounting Development Foundation Limited) (28 October 2010)

  Slides in PDF

HKFRS for Private Entities (Cantonese seminar for SCAA) (27 October 2010)

  Slides in PDF

IFRS Seminar (貿易和製造業財務報告準則) - Part 2 (Chinese workshop in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (25 October 2010)

  Slides in PDF

IFRS Seminar (貿易和製造業財務報告準則) - Part 1 (Chinese workshop in Macau for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (21 October 2010)

  Slides in PDF

IFRS/HKFRS 9 and Update of Accounting for Financial Instruments (Cantonese seminar for CPA Australia) (20 October 2010)

  Slides in PDF

The Latest Development of IFRS and HKFRS (Cantonese seminar for Accounting Training Board of VTC) (14 October 2010)

  Slides in PDF

Accounting and Auditing Series: New Clarified Pronouncements on Auditing (English seminar for HKICPA) (11 October 2010)

  Slides in PDF

Accounting and Auditing Series: New and Amended HKFRS for 2010/11  (English seminar for HKICPA) (20 September 2010)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 3 (Cantonese workshop for CPA Australia) (9 September 2010)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 2 (Cantonese workshop for CPA Australia) (8 September 2010)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 1 (Cantonese workshop for CPA Australia) (7 September 2010)

  Slides in PDF

HKAS 27 and HKFRS 3 (English seminar for HKICPA) (9 August 2010)

  Slides in PDF

Recap and update of financial instruments standards (English seminar for HKIAAT) (5 August 2010)

  Slides in PDF

Accounting Financial Reporting Update (Cantonese seminar for Accounting Development Foundation Limited) (29 July 2010)

  Slides in PDF

 

CICPA Training for Trainers Workshop - CPA(註冊會計師)專業方向師資培訓班 (Workshop Series Organised by CICPA and ACCA) - for Business Combinations (27 July 2010)

  Slides in PDF

 

CICPA Training for Trainers Workshop - CPA(註冊會計師)專業方向師資培訓班 (Workshop Series Organised by CICPA and ACCA) - for Financial Instruments (26 July 2010)

  Slides in PDF

Accounting Financial Reporting Update (Cantonese seminar for Accounting Development Foundation Limited) (8 July 2010)

  Slides in PDF

Audit Junior Induction Workshop (Cantonese workshop for SCAA and Accounting Development Foundation Limited - one of the speakers) (22 June 2010)

  Slides in PDF

Accounting for Financial Instruments - Recap and Update (English seminar for HKICPA) (7 June 2010)

  Slides in PDF

Financial Reporting Update (Cantonese seminar for ACCA) (5 June 2010)

  Slides in PDF

Annual Financial Reporting Update (Cantonese seminar for AWAHK) (29 May 2010)

  Slides in PDF

IFRS Seminar - Part 2 (《國際財務報告準則》培訓課程) (Chinese workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (26 May 2010)

  Slides in PDF

IFRS Seminar - Part 1 (《國際財務報告準則》培訓課程) (Chinese workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (25 May 2010)

  Slides in PDF

IFRS/HKFRS Update (Cantonese seminar for CPA Australia) (11 May 2010)

  Slides in PDF

Overview of HKFRS - Recap and Update (English seminar for HKICPA) (26 April 2010)

  Slides in PDF

Financial Reporting Update with Sample Financial Statements 2009/10 (Cantonese seminar for SCAA and sponsored by Accounting Development Foundation Limited) (22 April 2010)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 3 (Cantonese workshop for CPA Australia) (29 March 2010)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 2 (Cantonese workshop for CPA Australia) (22 March 2010)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 1 (Cantonese workshop for CPA Australia) (15 March 2010)

  Slides in PDF

New and Amended HKFRSs and Interpretations (English workshop for HKICPA) (13 March 2010)

  Slides in PDF

SMP Night - Sharing on the Impact of IFRS Update on SMP (Cantonese sharing for CPA Australia) (8 March 2010)

  Slides in PDF

New and Amended HKFRSs and Interpretations (Cantonese workshop for HKICPA) (27 February 2010)

  Slides in PDF

Annual Accounting Update (Cantonese seminar for The Society of Chinese Accountants and Auditors) (5 January 2010)

  Slides in PDF

Fair Value Accounting (Cantonese seminar for HKAPSGU)  (15 December 2009)

  Slides in PDF

Auditing under International Standards on Auditing - Part 2 (Cantonese workshop for Macau Society of Registered Accountants (12 December 2009)

  Slides in PDF

Risk Assessment and Auditor's Responses under New Clarified HKSAs (English seminar for HKICPA) (9 December 2009)

  Slides in PDF

Auditing under International Standards on Auditing - Part 1 (Cantonese workshop for Macau Society of Registered Accountants (5 December 2009)

  Slides in PDF

Financial Instrument Standards: Recap and Update (English seminar for HKICPA) (1 December 2009)

  Slides in PDF

An Update of the Hong Kong Financial Reporting Standards (Cantonese seminar for HKICS) (28 November 2009)

  Slides in PDF

New Clarified Pronouncements for Auditing (English seminar for HKICPA) (18 November 2009)

  Slides in PDF

New and Amended HKFRSs for 2009/10 (Cantonese seminar for HKICPA) (11 November 2009)

  Slides in PDF

Annual Accounting Update (Cantonese seminar for Accounting Development Foundation Limited) (29 October 2009)

  Slides in PDF

HKAS 1 and HKFRS 8 (Cantonese seminar for HKICPA) (23 October 2009)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 3 (Cantonese workshop for CPA Australia) (21 October 2009)

  Slides in PDF

Fair Value Accounting (《公允價值會計》工作坊) (Chinese workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (20 October 2009)

  Slides in PDF

New and Amended HKFRSs for 2009/10 (English seminar for HKICPA) (16 October 2009)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 2 (Cantonese workshop for CPA Australia) (14 October 2009)

  Slides in PDF

Fair Value Accounting (《公允價值會計》工作坊) (Chinese workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (13 October 2009)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 1 (Cantonese workshop for CPA Australia) (7 October 2009)

  Slides in PDF

Fair Value Accounting (《公允價值會計》工作坊) (Chinese workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (18 July 2009)

  Slides in PDF

Fair Value Accounting (《公允價值會計》工作坊) (Chinese workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (11 July 2009)

  Slides in PDF

Technical Update on Financial Reporting Standards and Sample Financial Statements for 2009/10 (Cantonese seminar for SCAA) (6 July 2009)

  Slides in PDF
  Seminar Info.

Financial Reporting Update (Cantonese seminar for ACCA) (4 July 2009)

  Slides in PDF

Audit Junior Induction Training (Cantonese workshop for SCAA) (17 and 24 June 2009)

  Slides in PDF
  Slides in PDF

Fair Value Accounting and Financial Tsunami (Cantonese seminar for HKICPA) (4 June 2009)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 3 (Cantonese workshop for CPA Australia) (13 May 2009)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 2 (Cantonese workshop for CPA Australia) (6 May 2009)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 1 (Cantonese workshop for CPA Australia) (29 April 2009)

  Slides in PDF

Financial Reporting Update (Cantonese workshop for CPA Australia) (27 April 2009)

  Slides in PDF

IAS 1 Presentation of Financial Statements (Cantonese seminar for Macau Society of Registered Accountants) (25 April 2009)

  Slides in PDF

Financial Reporting Update - Rerun (Cantonese seminar for ACCA) (18 April 2009)

  Slides in PDF

 

Joint IFRS Seminar Series 2009 - IAS 37 (《國際財務報告準則》培訓課程) (Chinese workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (8 April 2009)

  Slides in PDF

Financial Reporting Update (Cantonese seminar for AWAHK) (3 April 2009)

  Slides in PDF

 

Joint IFRS Seminar Series 2009 - IAS 36 (《國際財務報告準則》培訓課程) (Chinese workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (1 April 2009)

  Slides in PDF

Financial Reporting and Valuation of Financial Instruments and Share-based Payment Transactions (Cantonese seminar for CPA Australia) (25 March 2009)

  Slides in PDF

 

Update and Recap on HKAS 39 Financial Instruments: Recognition and Measurement (Cantonese workshop for HKICPA) (23 March 2009)

  Slides in PDF

Financial Reporting Update (Cantonese seminar for ACCA) (14 March 2009)

  Slides in PDF

 

Joint IFRS Seminar Series 2009 - IAS 16 (《國際財務報告準則》培訓課程) (Chinese workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (11 March 2009)

  Slides in PDF

Update and Recap on HKAS 39 and HKFRS 7 (Full-day Cantonese workshop for HKICPA) (7 March 2009)

  Slides in PDF (1)
  Slides in PDF (2)

 

The Financial Tsunami and its Aftermath: Issues for Professional Accountants - Re-run (Cantonese seminar with Mr. Paul Chan - one of the speakers) (17 February 2009)

  Slides in PDF
  

New and Amended HKFRSs for 2008/09 (Cantonese workshop for HKICPA) (4 February 2009)

  Slides in PDF

 

The Financial Tsunami and its Aftermath: Issues for Professional Accountants (Cantonese seminar with Mr. Paul Chan - one of the speakers) (20 January 2009)

  Slides in PDF

Financial Reporting and Corporate Governance (Cantonese seminar for HKICS) (19 January 2009)

  Slides in PDF

Global Financial Reporting and Financial Tsunami (Cantonese seminar for EMBA of the CUHK) (10 January 2009)

  Slides in PDF

HKAS 27 and HKFRS 3 (Cantonese seminar for HKICPA) (9 January 2009)

  Slides in PDF

HKAS 27 and HKFRS 3 - rerun (Cantonese workshop for CPA Australia) (8 January 2009)

  Slides in PDF

ACCA Guangzhou Forum on Financial Reporting (Forum for ACCA Guangzhou) (12 December 2008)

  Slides in PDF

Annual Accounting Update 2008/2009 (Cantonese seminar for SCAA) (5 December 2008)

  Slides in PDF

Financial assets and financial liabilities - HKAS 39 (Cantonese workshop for HKICPA) (26 November 2008)

  Slides in PDF

 

Joint IFRS Seminar Series 2008 - IAS 33 and 34 and IFRS 8 (《國際財務報告準則》培訓課程) (English workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (25 November 2008)

  Slides in PDF

 

Joint IFRS Seminar Series 2008 - IAS 33 and 34 and IFRS 8 (《國際財務報告準則》培訓課程) (Cantonese workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (20 November 2008)

  Slides in PDF

HKAS 27 and HKFRS 3 (Cantonese workshop for CPA Australia) (6 November 2008)

  Slides in PDF

New and Amended HKFRSs for 2008/09 (Cantonese seminar for HKICPA) (29 October 2008)

  Slides in PDF

 

Joint IFRS Seminar Series 2008 - IAS 32 and 39 and IFRS 4 and 7 - 4th Workshop (《國際財務報告準則》培訓課程) (English workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (28 October 2008)

  Slides in PDF
 

 

Joint IFRS Seminar Series 2008 - IAS 32 and 39 and IFRS 4 and 7 - 4th Workshop (《國際財務報告準則》培訓課程) (Cantonese workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (23 October 2008)

  Slides in PDF
 

 

Joint IFRS Seminar Series 2008 - IAS 32 and 39 and IFRS 4 and 7 - 3rd Workshop (《國際財務報告準則》培訓課程) (English workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (21 October 2008)

  Slides in PDF
 

Financial Assets and Financial Liabilities - HKAS 39 (Cantonese seminar for HKICPA) (17 October 2008)

  Slides in PDF

 

Joint IFRS Seminar Series 2008 - IAS 32 and 39 and IFRS 4 and 7 - 3rd Workshop (《國際財務報告準則》培訓課程) (Cantonese workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (16 October 2008)

  Slides in PDF
 

 

Joint IFRS Seminar Series 2008 - IAS 32 and 39 and IFRS 4 and 7 - 2nd Workshop (《國際財務報告準則》培訓課程) (English workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (14 October 2008)

  Slides in PDF
 

 

Joint IFRS Seminar Series 2008 - IAS 32 and 39 and IFRS 4 and 7 - 2nd Workshop (《國際財務報告準則》培訓課程) (Chinese workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (9 October 2008)

  Slides in PDF
 

Annual Accounting Update (English seminar for HKICPA - one of the speakers) (4 October 2008)

  Slides in PDF

 

Joint IFRS Seminar Series 2008 - IAS 32 and 39 and IFRS 4 and 7 - 1st Workshop (《國際財務報告準則》培訓課程) (English workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (30 September 2008)

  Slides in PDF
 

Analysis of Financial Reports (English seminar for Institute of Financial Accountants in Hong Kong) (29 September 2008)

  Slides in PDF

HKFRS 7 Financial Instruments: Disclosures (Re-run) (Cantonese workshop for HKICPA) (27 September 2008)

  Slides in PDF

 

Joint IFRS Seminar Series 2008 - IAS 32 and 39 and IFRS 4 and 7 - 1st Workshop (《國際財務報告準則》培訓課程) (Cantonese workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (25 September 2008)

  Slides in PDF
 

Financial Reporting under PRC ASBE and IFRS (English seminar) (24 September 2008)

  Slides in PDF
 

HKAS 32, HKAS 39 and HKFRS 7 Workshop Series (Cantonese workshop for CPA Australia) (17 September 2008)

  Slides in PDF

Update on HKFRS/IFRS (Cantonese seminar) (11 September 2008)

  Slides in PDF

HKAS 32, HKAS 39 and HKFRS 7 Workshop Series (Cantonese workshop for CPA Australia) (10 September 2008)

  Slides in PDF

IFRIC 12 (HK(IFRIC) 12) and Update on HKFRS/IFRS (Cantonese seminar for CBRE) (10 September 2008)

  Slides in PDF

Audit Report under HKSA 700 and 701 (Cantonese workshop for CPA Australia) (3 September 2008)

  Slides in PDF

Audit Practices Series: From Planning, Risk Assessment and Audit Evidence - Part 2 (Cantonese workshop for CPA Australia) (1 September 2008)

  Slides in PDF

Update on HKFRS (or IFRS) (Cantonese workshop for CGA) (26 August 2008)

  Slides in PDF

Audit Practices Series: From Planning, Risk Assessment and Audit Evidence - Part 1 (Cantonese workshop for CPA Australia) (25 August 2008)

  Slides in PDF

Audit Report, Going Concern and Subsequent Event (Cantonese workshop for HKICPA) (9 August 2008)

  Slides in PDF

 

CICPA Training for Trainers Workshop - CPA(註冊會計師)專業方向師資培訓班 (Workshop Series Organised by CICPA and ACCA) - for Financial Instruments (21 July 2008)

  Slides in PDF

Audit Practices Introduced by Latest HKSAs: From Planning, Risk Assessment to Audit Evidence (Cantonese workshop for HKICPA) (12 July 2008)

  Slides in PDF

Annual HKFRS Update 2008 (Cantonese workshop for CPA Australia) (10 July 2008)

  Slides in PDF

Intangible Assets and Service Concession Arrangement (Cantonese workshop for CPA Australia) (26 June 2008)

  Slides in PDF

Accounting and Audit of Accounting Estimates and Fair Value (Cantonese workshop for CPA Australia) (24 June 2008)

  Slides in PDF

HKAS 1 Amendment and HKFRS 7 Financial Instruments: Disclosures (Re-run) (Cantonese workshop for HKICPA) (23 June 2008)

  Slides in PDF

 

Joint IFRS Workshop 2008 (《國際財務報告準則》工作坊 ) - IAS 11, 16, 23 and 40 (Cantonese workshop for CRAC 澳門財政局核數師暨會計師註冊委員會 and ACCA) (21 June 2008)

  Slides in PDF (1)
  Slides in PDF (2)

Updates of IFRSs and HKFRSs and their Impact (English Luncheon for The HK Society of Financial Analysts) (18 June 2008)

  Slides in PDF

Charitable Conference for Sichuan (Re-run) (Cantonese conference for SCAA and ACCA - one of the speakers) (16 June 2008)

  Slides in PDF

Charitable Conference for Sichuan (Cantonese conference for SCAA and ACCA - one of the speakers) (6 June 2008)

  Slides in PDF

內地會計準則的最新發展和施行情況 (Cantonese seminar for HKICPA - one of the speakers) (24 May 2008)

  Slides in PDF

Update and Recap on Hong Kong Financial Reporting Standards (Cantonese workshop for ACCA) (17 May 2008)

  Slides in PDF

HKAS 1 Amendment and HKFRS 7 Financial Instruments: Disclosures (Cantonese seminar for HKICPA) (16 May 2008)

  Slides in PDF

HKAS 2, 11 and 18 (Cantonese seminar for CPA Australia) (13 May 2008)

  Slides in PDF

Sample Financial Statements 2007-08 and Accounting Update (Cantonese seminar for SCAA) (7 May 2008)

  Slides in PDF
 
Workshop Info.

HKAS 1 Amendment and HKFRS 7 Financial Instruments: Disclosures (Cantonese seminar for CPA Australia) (6 May 2008)

  Slides in PDF

Annual Update Workshop on HKFRSs for 2008 (Cantonese seminar for AWAHK) (3 May 2008)

  Slides in PDF

Financial Statements Issues and Update for Your Financial Statements of 2007 and 2008 (Cantonese seminar) (30 April 2008)

  Slides in PDF

Accounting and Audit of Accounting Estimates and Fair Value (Cantonese workshop for HKICPA) (26 April 2008)

  Slides in PDF

Financial Assets and Financial Liabilities - HKAS 39 (Cantonese seminar for HKICPA) (24 April 2008)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 3 (Cantonese workshop for CPA Australia) (23 April 2008)

  Slides in PDF

Audit Report under HKSA 700 and 701 (Cantonese seminar for HKICPA) (21 April 2008)

  Slides in PDF

國際財務報告(IFRS)於澳門之應用研討會 (Cantonese conference in Macau - one of the speakers) (19 April 2008)

  No slide is available

Consolidation Skill Workshop Series (Re-run) - Session 2 (Cantonese workshop for CPA Australia) (16 April 2008)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 1 (Cantonese workshop for CPA Australia) (9 April 2008)

  Slides in PDF

HKAS 32 and 39 - Part 2 (Re-run) (Cantonese workshop for CPA Australia) (8 April 2008)

  Slides in PDF

 

IFRS and Sustainable Internation Control (Conference in Seoul, Korea - Spoke and Shared on "Experiences from the Implementation of IFRS in Hong Kong") (4 April 2008)

  Slides in PDF

HKAS 32 and 39 - Part 1 (Re-run) (Cantonese workshop for CPA Australia) (1 April 2008)

  Slides in PDF

HKAS 1 Amendment and HKFRS 7 Financial Instruments: Disclosures (Cantonese workshop for HKICPA) (29 March 2008)

  Slides in PDF

Intangible Assets and Service Concession Arrangements (Cantonese seminar for HKICPA) (19 March 2008)

  Slides in PDF

Accounting and Audit of Accounting Estimates and Fair Value (Cantonese seminar for HKICPA) (17 March 2008)

  Slides in PDF

Financial Assets and Financial Liabilities - HKAS 39 (Cantonese workshop for HKICPA) (8 March 2008)

  Slides in PDF

Update of PRC and IFRS Accounting Practices (Cantonese workshop for CPA Australia) (6 March 2008)

  Slides in PDF

HKAS 2, 11 and 18 - Recap and Update (Cantonese seminar for HKICPA) (3 March 2008)

  Slides in PDF

 

Audit Practices Introduced by Latest HKSAs: From Planning, Risk Assessment to Audit Evidence (Cantonese workshop for HKICPA) (29 February 2008)

  Slides in PDF
 

Fair Value Measurement and Disclosure in Financial Statements (Cantonese workshop for SCAA) (25 February 2008)

  Slides in PDF

Accounting and Audit Documentation for SMP (Cantonese workshop for CPA Australia) (21 February 2008)

  Slides in PDF

HKAS 12 Income Taxes (Cantonese workshop for HKICPA) (16 February 2008)

  Slides in PDF

Update and Recap on Hong Kong Financial Reporting Standards (Cantonese workshop for ACCA) (16 February 2008)

  Slides in PDF

 

The Latest Development of PRC and International Accounting Practices and Standards "中國會計制度及國際會計實務及準則的最新發展" (Re-run) (Cantonese seminar for VTC) (4 February 2008)

  Slides in PDF
 

Audit Practices Introduced by HKSA 315 and 330 (Cantonese seminar for HKICPA) (1 February 2008)

  Slides in PDF

HKAS 12 Income Taxes (Cantonese workshop for CPA Australia) (31 January 2008)

  Slides in PDF

HKAS 17 and 40 Leases and Investment Property (Re-run) - (Cantonese seminar for HKICPA) (21 January 2008)

  Slides in PDF

Implementation of HKSQC 1 and HKSA 220 - (Cantonese workshop for HKICPA) (19 January 2008)

  Slides in PDF

HKAS 12 Income Taxes (Re-run) - (Cantonese seminar for HKICPA) (16 January 2008)

  Slides in PDF

HKAS 16 and 36 Property, Plant and Equipment and Impairment of Assets (Cantonese seminar for HKICPA) (10 December 2007)

  Slides in PDF

 

The Latest Development of PRC and International Accounting Practices and Standards "中國會計制度及國際會計實務及準則的最新發展" (Cantonese seminar for VTC) (5 December 2007)

  Slides in PDF
 

HKAS 12 Income Taxes (Cantonese workshop for CPA Australia ) (4 December 2007)

  Slides in PDF

Overview of IAS 39 (Cantonese seminar for CPA Australia in Macau) (1 December 2007)

  Slides in PDF

2007 SMP Symposium (Cantonese/English symposium of HKICPA - one of the speakers) (30 November 2007)

  Slides in PDF

 

Development and Update of International and Hong Kong Accounting and Auditing Standards Impacting SMEs and SMPs (Joint Cantonese seminar of SCAA and ACCA - one of the speakers) (27 November 2007)

  Slides in PDF
 

Annual Accounting Update Conference 2007 (English conference of HKICPA - one of the speakers) (24 November 2007)

  Slides in PDF

HKAS 21 The Effect of Changes in Foreign Exchange Rates (Cantonese seminar for HKICPA) (19 November 2007)

  Slides in PDF

  

International Financial Reporting Standards (IFRSs) Workshop (《國際財務報告準則》工作坊) - First-time Adoption of IFRs Workshop (English workshop for CRAC, 澳門財政局核數師暨會計師註冊委員會, and ACCA) (17 November 2007)

  Slides in PDF
  
 

Consolidation Skill Workshop Series (Re-run) - Session 3 (Cantonese workshop for CPA Australia) (31 October 2007)

  Slides in PDF

 

International Financial Reporting Standards (IFRSs) Workshop (《國際財務報告準則》工作坊) - First-time Adoption of IFRs Workshop (Cantonese workshop for CRAC, 澳門財政局核數師暨會計師註冊委員會, and ACCA) (27 October 2007)

  Slides in PDF
  
 

Consolidation Skill Workshop Series (Re-run) - Session 2 (Cantonese workshop for CPA Australia) (24 October 2007)

  Slides in PDF

HKAS 27, 28 and 31 Consolidation and Equity Accounting (Cantonese seminar for HKICPA) (22 October 2007)

  Slides in PDF

Consolidation Skill Workshop Series (Re-run) - Session 1 (Cantonese workshop for CPA Australia) (17 October 2007)

  Slides in PDF

HKAS 17 and 40 Leases and Investment Property (Cantonese seminar for HKICPA) (15 October 2007)

  Slides in PDF
 

Applying the Financial Instruments Standards, HKFRS 7, HKAS 32 and 39 (English Workshop for CCH) (11 October 2007)

  Slides in PDF

HKAS 12 Income Taxes (Cantonese seminar for HKICPA) (8 October 2007)

  Slides in PDF

 

International Financial Reporting Standards (IFRSs) Workshop (《國際財務報告準則》工作坊) - Insurance Workshop (English workshop for CRAC, 澳門財政局核數師暨會計師註冊委員會, and ACCA) (6 October 2007)

  Slides in PDF (1)
  Slides in PDF (2)

HKAS 32 and 39 - Part 2 (Cantonese workshop for CPA Australia) (18 September 2007)

  Slides in PDF

HKAS 32 and 39 - Part 1 (Cantonese workshop for CPA Australia) (11 September 2007)

  Slides in PDF

Annual Update Workshop on HKFRSs/IFRSs (Cantonese workshop for AWAHK) (8 September 2007)

  Slides in PDF

 

International Financial Reporting Standards (IFRSs) Workshop (《國際財務報告準則》工作坊) - Banking Workshop (English workshop for CRAC, 澳門財政局核數師暨會計師註冊委員會, and ACCA) (1 September 2007)

  Slides in PDF (1)
  Slides in PDF (2)

 

CICPA Training for Trainers Workshop - CPA(註冊會計師)專業方向師資培訓班 (Workshop Series Organised by CICPA in Xiamen, PRC) - for International Auditing Standards, including ISA 700 & 701 (22 August 2007)

  Slides in PDF
 

 

CICPA Training for Trainers Workshop - CPA(註冊會計師)專業方向師資培訓班 (Workshop Series Organised by CICPA in Xiamen, PRC) - for International Auditing Standards, including ISA 500, 540 & 545 (21 August 2007)

  Slides in PDF
  

 

CICPA Training for Trainers Workshop - CPA(註冊會計師)專業方向師資培訓班 (Workshop Series Organised by CICPA in Xiamen, PRC) - for International Auditing Standards, including ISA 315 & 330 (20 August 2007)

  Slides in PDF
  

 

International Financial Reporting Standards (IFRSs) Workshop (《國際財務報告準則》工作坊) - Banking Workshop (Cantonese workshop for CRAC, 澳門財政局核數師暨會計師註冊委員會, and ACCA) (18 August 2007)

  Slides in PDF (1)
  Slides in PDF (2)

 

CRAC/ACCA Joint IFRS seminar series for accounting practitioners in Macao - English Lecture 10 on IFRS 1 First Time Adoption of IFRSs (English seminar for CRAC and ACCA) (31 July 2007)

  Slides in PDF
  

Sample Financial Statements 2006/07 and Sample Audit Documentation (Part 3) (Cantonese workshop for SCAA - Re-run) (30 July 2007)

  Slides in PDF

 

CRAC/ACCA Joint IFRS seminar series for accounting practitioners in Macao - English Lecture 9 on IAS 7 Cash Flow Statements and IAS 11 Construction Contracts (English seminar for CRAC and ACCA) (24 July 2007)

  Slides in PDF
  

 

International Financial Reporting Standards (IFRSs) Workshop (《國際財務報告準則》工作坊) - Insurance Workshop (Cantonese workshop for CRAC, 澳門財政局核數師暨會計師註冊委員會, and ACCA) (21 July 2007)

  Slides in PDF (1)
  Slides in PDF (2)

Recap and Update of IFRS and HKFRS (Cantonese workshop for CPA Australia) (12 July 2007)

  Slides in PDF

Sample Financial Statements 2006/07 and Sample Audit Documentation (Part 3) (Cantonese workshop for SCAA) (5 July 2007)

  Slides in PDF
 
Workshop Info.

 

CRAC/ACCA Joint IFRS seminar series for accounting practitioners in Macao - English Lecture 6 on IAS 23 Borrowing Costs and IAS 38 Intangible Assets (English seminar for CRAC and ACCA) (3 July 2007)

  Slides in PDF
  

 

CRAC/ACCA Joint IFRS seminar series for accounting practitioners in Macao - English Lecture 5 on IAS 12 Income Taxes (English seminar for CRAC and ACCA) (26 June 2007)

  Slides in PDF
  

投資者教育講座系列 --- 解讀中小型公司財務報表 (由證監會、香港財經分析師學會及香港公開大學李嘉誠專業進修學院合辦) (23 June 2007)

  Slides in PDF

 

Hong Kong Accounting Practice for NGO Series: Workshop 3 - Revenue Recognition and Provision (Cantonese workshop for CPA Australia) (21 June 2007)

  Slides in PDF
  

 

CRAC/ACCA Joint IFRS seminar series for accounting practitioners in Macao - English Lecture 4 on IAS 17 Leases and IAS 36 Impairment of Assets (English seminar for CRAC and ACCA) (12 June 2007)

  Slides in PDF
  

Overview of HKFRSs - Recap and Update (Re-run) - (Cantonese seminar for HKICPA) (6 June 2007)

  Slides in PDF

中小企業研討會 會計及財務管理系列:《商業的估值》(由工業貿易署中小企業支援與諮詢中心及ACCA香港分會合辦) (5 June 2007)

  Slides in PDF

HKAS 39 Financial Instruments: Recognition and Measurement - (Cantonese workshop for HKICPA) (2 June 2007)

  Slides in PDF

Property Development Workshop on HKAS 11, 18 and 23 (Cantonese workshop for CPA Australia) (30 May 2007)

  Slides in PDF

 

CRAC/ACCA Joint IFRS seminar series for accounting practitioners in Macao - English Lecture 2 on IAS 16 Property, Plant and Equipment (English seminar for CRAC and ACCA) (29 May 2007)

  Slides in PDF
  

 

CRAC/ACCA Joint IFRS seminar series for accounting practitioners in Macao - Lecture 12 on IFRS 1 First Time Adoption of IFRSs (Cantonese seminar for CRAC and ACCA) (23 May 2007)

  Slides in PDF
  

 

CRAC/ACCA Joint IFRS seminar series for accounting practitioners in Macao - English Lecture 1 on Accounting Framework and IAS 1 (English seminar for CRAC and ACCA) (22 May 2007)

  Slides in PDF
  

Hong Kong Accounting Practice for NGO Series: Workshop 2 - HKAS 39 Financial Assets (Cantonese workshop for CPA Australia) (15 May 2007)

  Slides in PDF

HKAS 32 and 39 - Part 2 (Cantonese workshops for CPA Australia) (9 May 2007)

  Slides in PDF

HKFRS 3 Business Combinations (Cantonese seminar for HKICPA) (7 May 2007)

  Slides in PDF

 

CRAC/ACCA Joint IFRS seminar series for accounting practitioners in Macao - Lecture 9 on IAS 12 Income Taxes (Cantonese seminar for CRAC and ACCA) (3 May 2007)

  Slides in PDF
  

HKAS 32 and 39 - Part 1 (Cantonese workshops for CPA Australia) (2 May 2007)

  Slides in PDF

Consolidation Skill Workshop Series - Session 3 (Re-run) (Cantonese workshop for CPA Australia) (25 April 2007)

  Slides in PDF

HKAS 39 Financial Instruments: Recognition and Measurement - (Cantonese workshop for HKICPA) (21 April 2007)

  Slides in PDF 

 

CRAC/ACCA Joint IFRS seminar series for accounting practitioners in Macao - Lecture 9 on IAS 36 Impairment of Assets (Cantonese seminar for CRAC and ACCA) (19 April 2007)

  Slides in PDF
 

Consolidation Skill Workshop Series - Session 2 (Re-run) (Cantonese workshop for CPA Australia) (18 April 2007)

  Slides in PDF

Overview of HKFRSs - Recap and Update (Re-run) - (Cantonese seminar for HKICPA) (16 April 2007)

  Slides in PDF

Consolidation Skill Workshop Series - Session 1 (Re-run) (Cantonese workshop for CPA Australia) (11 April 2007)

  Slides in PDF
 

HKFRS 5 Non-current Assets Held for Sale and Discontinued Operations (Cantonese seminar for HKICPA) (2 April 2007)

  Slides in PDF

 

Case Analysis from Different Perspectives (Sharing Session on Use of Case Study Approach for Learning and Teaching of Business Subjects organised by HKIAAT) (31 March 2007)

  Slides in PDF
  

 

CRAC/ACCA Joint IFRS seminar series for accounting practitioners in Macao - Lecture 5 on IAS 17 Leases (Cantonese seminar for CRAC and ACCA) (29 March 2007)

  Slides in PDF
  

HKAS 27, 28 and 31 on Consolidation and Equity Accounting (Cantonese workshop for CPA Australia) (28 March 2007)

  Slides in PDF 

Hong Kong Financial Reporting Standards for SME and SMP (Cantonese workshop for CPA Australia) (26 March 2007)

  Slides in PDF

 

CRAC/ACCA Joint IFRS seminar series for accounting practitioners in Macao - Lecture 4 on IAS 16 Property, Plant and Equipment (Cantonese seminar for CRAC and ACCA) (22 March 2007)

  Slides in PDF
  

HKAS 40 Investment Property (Cantonese workshop for HKICPA) (19 March 2007)

  Slides in PDF

HKFRS Overview for SME and SMP for 2006/2007 (Cantonese seminar for SCAA) (14 March 2007)

  Slides in PDF

HKFRS 1 First Time Adoption of HKFRSs (Cantonese workshop for CPA Australia) (13 March 2007)

  Slides in PDF

HKAS 16 and 17 Property, Plant and Equipment and Leases (Cantonese workshop for HKICPA) (5 March 2007)

  Slides in PDF

 

CRAC/ACCA Joint IFRS seminar series for accounting practitioners in Macao - Lecture 1 on Accounting Framework and IAS 1 (Cantonese seminar for CRAC and ACCA) (1 March 2007)

  Slides in PDF
 

Overview of HKFRSs - Recap and Update (Rerun) - (English seminar for HKICPA) (26 February 2007)

  Slides in PDF

Accounting and Audit Documentation for SMP (Cantonese workshop for CPA Australia) (15 February 2007)

  Slides in PDF

Sample Audit Program and Documentation (Part 2) - Application of HKSAs in SMP's Daily Work (Cantonese seminar for SCAA) (13 February 2007)

  Slides in PDF
 
Workshop Info.

Overview of HKFRSs - Recap and Update (Cantonese seminar for HKICPA) (5 February 2007)

  Slides in PDF

 

Investor Education - Security Analysis by Using Financial Statements (由證監會及香港公開大學合辦投資者教育講座系列 --- 從會計賬目分析股票) (Cantonese seminar for SFC and OUHK) (27 January 2007)

  Slides in PDF
 

Hong Kong Accounting Practice for NGO Series: Workshop 1 - HKAS 17 Leases (Cantonese workshop for CPA Australia) (23 January 2007)

  Slides in PDF

Consolidation Skill Workshop Series - Session 3 (Re-run) (Cantonese workshop for CPA Australia) (5 December 2006)

  Slides in PDF

Consolidation Skill Workshop Series - Session 2 (Re-run) (Cantonese workshop for CPA Australia) (28 November 2006)

  Slides in PDF
HKAS 1, 7, 8 and 24 - Issues in Presentation of Financial Statements (Cantonese seminar for HKICPA) (23 November 2006)   Slides in PDF

Consolidation Skill Workshop Series - Session 1 (Re-run) (Cantonese workshop for CPA Australia) (21 November 2006)

  Slides in PDF
HKAS 32 and HKAS 39 (Cantonese seminar for CGA-HK) (11 November 2006)   Slides in PDF
HKAS 32, HKAS 39 and HKFRS 7 - Part 2 (Cantonese seminar for HKICPA) (8 November 2006)   Slides in PDF
HKAS 32, HKAS 39 and HKFRS 7 - Part 1 (Cantonese seminar for HKICPA) (2 November 2006)   Slides in PDF

SME Financial Reporting Standard in Hong Kong - A Review of Implementation Issues (Cantonese seminar for IFA) (23 October 2006)

  Slides in PDF

HKFRS 3 and HKAS 27, 28 and 31 (Cantonese seminar for HKICPA - Re-run) (19 October 2006)

  Slides in PDF

HKFRS 7 and Amendments to HKAS 1 and 39 (Cantonese seminar for HKICPA) (16 October 2006)

  Slides in PDF

HKAS 16 and HKFRS 16 and Interpretations (Cantonese seminar for HKICPA) (12 October 2006)

  Slides in PDF

HKFRS 1 First-time Adoption of HKFRSs (Cantonese seminar for HKICPA) (27 September 2006)

  Slides in PDF

HKAS 12 Income Taxes (Cantonese workshop for HKICPA) (23 September 2006)

  Slides in PDF

Accounting and Corporate Governance (明報 - 財務教室「粉飾帳目與企業管治」講座) (Cantonese seminar for Ming Pao) (23 September 2006)

  Slides in PDF

ACCA IFRS Seminar (Shenzhen) (English seminar for ACCA - Guangzhou) (16 September 2006)

  Slides in PDF

HKAS 16, 17 and 40 and Interpretation 1 and 4 (Cantonese seminar for HKICPA - Re-run) (14 September 2006)

  Slides in PDF

Overview of IFRS 2005/06 (Cantonese seminar for CPA Australia - Re-run) (7 September 2006)

  Slides in PDF

HKAS 27, 28 and 31: Consolidation and Equity Accounting (Cantonese seminar for HKICPA) (30 August 2006)

  Slides in PDF

Convergence to IFRS and SME Financial Reporting Standards in Hong Kong (Cantonese seminar for CPA Australia) (28 August 2006)

  Slides in PDF

Technical Workshop Series on HKFRS and HKAS - HKAS 11, 18, 23 and Related Interpretations (Cantonese workshop for ACCA) (26 August 2006)

  Slides in PDF

HKFRS 3 and HKAS 27, 28 and 31 (Cantonese seminar for HKICPA - Re-run) (24 August 2006)

  Slides in PDF

 

Overview of HKFRSs - with Amendments to HKFRSs Effective for 2006 (Cantonese seminar for Association of Women Accountants (Hong Kong) Limited) (19 August 2006)

  Slides in PDF

Technical Workshop Series on HKFRS and HKAS - HKAS 17 and 40 and Related Interpretations (Cantonese workshop for ACCA) (10 August 2006)

  Slides in PDF

Technical Workshop Series on HKFRS and HKAS - HKAS 31 and 38 and Related Interpretations (Cantonese workshop for ACCA) (5 August 2006)

  Slides in PDF

HKFRS 5 and HKAS 36 and 38 (English seminar for HKICPA - Re-run) (3 August 2006)

  Slides in PDF

Technical Workshop Series on HKFRS and HKAS - HKAS 2, 16, 36 and 37 (Cantonese workshop for ACCA) (29 July 2006)

  Slides in PDF

Consolidation Skill Workshop Series - Session 3 (Cantonese workshop for CPA Australia) (27 July 2006)

  Slides in PDF

 

CICPA Training for Trainers Workshop - CPA(註冊會計師)專業方向師資培訓班 (Workshop Series Organised by CICPA in Shenzhen, PRC) (26 July 2006)

  Slides in PDF
  

 

CICPA Training for Trainers Workshop - CPA(註冊會計師)專業方向師資培訓班 (Workshop Series Organised by CICPA in Shenzhen, PRC) (25 July 2006)

  Slides in PDF
  

Technical Workshop Series on HKFRS and HKAS - HKAS 21 and 32 and HKFRS 7 (Cantonese workshop for ACCA) (22 July 2006)

  Slides in PDF

Consolidation Skill Workshop Series - Session 2 (Cantonese workshop for CPA Australia) (20 July 2006)

  Slides in PDF

HKAS 16, 17 and 40 and Interpretation 1 and 4 (English seminar for HKICPA - Re-run) (19 July 2006)

  Slides in PDF

Consolidation Skill Workshop Series - Session 1 (Cantonese workshop for CPA Australia) (13 July 2006)

  Slides in PDF

 

Technical Workshop Series on HKFRS and HKAS - HKAS 39 Financial Instruments: Recognition and Measurement (Cantonese workshop for ACCA) (12 July 2006)

  Slides in PDF

HKFRS 3 and HKAS 27, 28 and 31 (English seminar for HKICPA - Re-run) (7 July 2006)

  Slides in PDF

Accounting Practice (HKAS) for Welfare NGO Series (Cantonese workshops for HK Council of Social Services)

    - Workshop 5 (5 July 2006)   Slides in PDF (WS 5)
    - Workshop 4 (28 June 2006)   Slides in PDF (WS 4)
    - Workshop 3 (21 June 2006)   Slides in PDF (WS 3)
    - Workshop 2 (14 June 2006)   Slides in PDF (WS 2)

    - Workshop 1 (7 June 2006)

  Slides in PDF (WS 1)

HKAS 32 and 39 and HKFRS 7 - Part 2 (Cantonese workshops for HKICPA) (17 June 2006)

  Slides in PDF

Looking behind the Numbers (English seminar for CUHK and HK Design Centre) (7 June 2006)

  PDF booklet (by HKDC)

HKAS 32 and 39 and HKFRS 7 - Part 1 (Cantonese workshops for HKICPA) (3 June 2006)

  Slides in PDF

Overview on IFRS and HKFRS (English seminar for CPA Australia)  (1 June 2006)

  Slides in PDF

HKAS 12 Income Taxes (Cantonese workshop for CPA Australia - Re-run) (25 May 2006)

  Slides in PDF

Securities Investment for NPO/NGO (Cantonese workshop for CPA Australia) (24 May 2006)

  Slides in PDF

 
Interview by RTHK - PTH: Financial Analysis of Bank of China Limited (with an explanation of the impact of IFRS 39 on Bank of China Limited by using the figures in its IPO prospectus) (On-air on 23 May 2006)   Interview by RTHK
 

HKAS 32 and 39 - Part 2 (Cantonese workshops for CPA Australia) (18 May 2006)

  Slides in PDF

HKFRS 5, HKAS 36 and HKAS 38 (Cantonese seminar for HKICPA - Re-run) (17 May 2006)

  Slides in PDF

HKAS 32 and 39 - Part 1 (Cantonese workshops for CPA Australia) (11 May 2006)

  Slides in PDF

HKAS 32 and 39 and HKFRS 7 - Part 2 (Cantonese workshops for HKICPA) (6 May 2006)

  Slides in PDF

HKFRS 3 and HKAS 27, 28 and 31 (Cantonese seminar for HKICPA - Re-run) (26 April 2006)

  Slides in PDF

HKAS 32 and 39 and HKFRS 7 - Part 1 (Cantonese workshops for HKICPA) (22 April 2006)

  Slides in PDF

HKFRS 5 and HKAS 36 and 38 (Cantonese workshop for CPA Australia) (19 April 2006)

  Slides in PDF

Presentation and Disclosure Under HKFRSs for SMPs - Through a Set of Sample Financial Statements (Cantonese workshop for The Society of Chinese Accountants and Auditors) (12 April 2006)

  Slides in PDF
 
Workshop Info.

Consolidation Skill Workshop Series - Session 3 (Cantonese workshop for CPA Australia) (6 April 2006)

  Slides in PDF

Consolidation Skill Workshop Series - Session 2 (Cantonese workshop for CPA Australia) (30 March 2006)

  Slides in PDF

HKAS 16, 17 and 40 and Interpretation 1, 2 and 4 (Cantonese seminar for HKICPA - Re-run) (27 March 2006) 

  Slides in PDF

HKFRS 5, HKAS 36 and HKAS 38 (Cantonese workshop for HKICPA) (25 March 2006)

  Slides in PDF

Consolidation Skill Workshop Series - Session 1 (Cantonese workshop for CPA Australia) (23 March 2006)

  Slides in PDF
 

New Depreciation Financial Reporting Standards to NPO/NGO (Cantonese seminar for CPA Australia) (16 March 2006)

  Slides in PDF

HKFRS 5, HKAS 36 and HKAS 38 (Cantonese seminar for HKICPA) (15 March 2006)

  Slides in PDF

Investigating HKFRSs/IFRSs (English seminar) (6 March 2006)

  Slides in PDF

HKAS 16, 17 and 40 and Interpretation 1, 2 and 4 (Cantonese workshop for HKICPA) (4 March 2006)

  Slides in PDF

HKAS 12 Income Taxes (Cantonese seminar for CPA Australia) (2 March 2006)

  Slides in PDF

HKAS 16, 17 and 40 and Interpretation 1, 2 and 4 (Cantonese seminar for HKICPA) (23 February 2006) 

  Slides in PDF

HKFRS 3 and HKAS 27, 28 and 31 (Cantonese workshop for HKICPA) (11 February 2006)

  Slides in PDF

Update and Recap on HKAS 21, HKAS 18 and HKAS 23 (Cantonese seminar for CPA Australia) (9 February 2006)

  Slides in PDF

HKFRS 3 and HKAS 27, 28 and 31 (Cantonese seminar for HKICPA) (16 January 2006)

  Slides in PDF

 

Seminar on Impact and Implications of New HK Financial Reporting Standards to Not-for-profit Organisations (Cantonese seminar for HK Council of Social Services) (11 January 2006)

  Slides in PDF
 
HKAS 38 Intangible Assets (Cantonese seminar for CPA Australia) (20 December 2005)   Slides in PDF
HKAS 27, 28 and 31 (Cantonese seminar for CPA Australia) (7 December 2005)   Slides in PDF

Issues in Applying HKFRS 5 and HKAS 27, 28 and 31 (English seminar for HKICPA) (2 December 2005) 

  Slides in PDF
SME Interest Group Gathering - An Overview of Hong Kong SME Financial Reporting Standard (FRS) (Cantonese) (30 November 2005 for ACCA)   Slides in PDF

Issues in Applying HKAS 16, 17 and 40 (English workshop for HKICPA) (19 November 2005)

  Slides in PDF
Recap and Update on HKAS 16, 17 and 40 (Cantonese seminar for CPA Australia) (9 November 2005)   Slides in PDF

HK SME Financial Reporting Framework and Financial Reporting Standard - Re-run (Cantonese seminar for ACCA) (5 November 2005) 

  Slides in PDF

Overview of HK (IFRIC) Interpretation 1 to 5 (Cantonese seminar for HKICPA) (1 November 2005) 

  Slides in PDF

Issues in Applying HKFRS 5 and HKAS 27, 28 and 3 (Cantonese workshop for HKICPA) (29 October 2005) 

  Slides in PDF

HK SME Financial Reporting Framework and Financial Reporting Standard (Cantonese seminar for ACCA) (22 October 2005) 

  Slides in PDF

Issues in Applying HKFRS 3, HKAS 36 and 38 (English seminar for HKICPA) (20 October 2005) 

  Slides in PDF
HKFRS 3 Business Combinations and Amendments on HKAS 36 and HKAS 38 (Cantonese seminar for CPA Australia) (17 October 2005)   Slides in PDF

 

Impact and Insights to SME and SMP - Full Convergence to IFRS and New SME Financial Reporting Standards in Hong Kong (Cantonese seminar for CPA Australia) (12 October 2005)

  Slides in PDF
 

HKFRS 6 and HKAS 41 (Cantonese seminar for HKICPA) (5 October 2005) 

  Slides in PDF

Issues in Applying HKFRS 3, HKAS 36 and HKAS 38 (Cantonese workshop for HKICPA) (24 September 2005)

  Slides in PDF

Applying the Financial Instrument Standards, HKAS 32 and 39 (Cantonese seminar for HKICPA) (8 September 2005)

  Slides in PDF

Hong Kong Interpretation 1, 2 and 3 (Cantonese seminar for HKICPA) (5 September 2005)

  Slides in PDF

 

Practical Issues in Accounting for Properties, Leases and Non-current Assets in Hong Kong (Cantonese seminar for ACCA) with Ms. Rebecca Law (27 August 2005)

  Slides in PDF
 

Issues in Applying HKAS 16, 17 and 40 (English seminar for HKICPA - 3rd Run) (19 August 2005)

  Slides in PDF

Issues in Applying HKFRS 5 and HKAS 27, 28 and 31 (Cantonese seminar for HKICPA) (9 August 2005)

  Slides in PDF

Issues in Applying HKAS 16, 17 and 40 (Cantonese seminar for HKICPA - 2nd Run) (26 July 2005)

  Slides in PDF

Issues in Applying HKFRS 3 and HKAS 36 and HKAS 38 (Cantonese seminar for HKICPA) (22 July 2005)

  Slides in PDF

Applying the Financial Instrument Standards (Cantonese seminar for HKICPA) (for 25 June 2005)

  Slides in PDF

Issue in Applying HKAS 16, 17 and 40 (Cantonese seminar for HKICPA - 1st Run) (13 June 2005)

  Slides in PDF

HKICPA IFRS Training (for various HKFRSs and HKASs) - Brochure: Page 9 to 11 (Jul. to Dec. 2005)

Financial Reporting Update in HK (English seminar for HKSFA - CFA Institute: HK Chapter) (16 April 2005)

Practical Issues in Applying HK Financial Reporting Standards - Re-run (Cantonese seminar for ACCA) (5 March 2005)

Practical Issues in Applying HK Financial Reporting Standards (Cantonese seminar for ACCA) (5 February 2005)

 

 
Historical Seminars, Workshops and Other Functions - for prospective accountants
 

Overview of Auditing Standards - Recap and Update (Cantonese seminar for HKICPA) (12 June 2014)

  Slides in PDF

HKFRS Update for 2013/2014 (Cantonese seminar for HKICPA) (13 March 2014)

  Slides in PDF

Overview of Auditing Standards - Recap and Update (Cantonese seminar for HKIAAT) (5 March 2014)

  Slides in PDF

Financial Instruments Standards (Part II) (Cantonese seminar for HKICPA) (27 February 2014)

  Slides in PDF

Financial Instruments Standards (Part I) (Cantonese seminar for HKICPA) (20 February 2014)

  Slides in PDF

Overview of Auditing Standards - Recap and Update (Cantonese seminar for HKICPA) (10 May 2013)

  Slides in PDF

HKFRS Update for 2012/2013 (Cantonese seminar for HKICPA) (14 March 2013)

  Slides in PDF

Financial Instruments Standards (Part II) (Cantonese seminar for HKICPA) (17 January 2013)

  Slides in PDF

Financial Instruments Standards (Part I) (Cantonese seminar for HKICPA) (15 January 2013)

  Slides in PDF

HKICPA/HKBU Revision Course for December 2012 CPA QP Final Examination (for HKBU and HKICPA) (Oct. - Nov. 2012)

HKICPA/HKBU Revision Course for June 2012 CPA QP Final Examination (for HKBU and HKICPA) (Apr. - May 2012)