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This is a hybrid session. You have the option to attend this live in-person or online via zoom. Please select accordingly at registration.
This workshop aims to share the common issues accountants and auditors faced when dealing with the impairment of goodwill, applying the expected credit loss model in the assessment of impairment of inter-company loan and trade receivables.
Illustrations and practical cases will be shared to facilitate learning. The Trainer will also share practical pointers on how you can avoid the common pitfalls in these areas.
Trade receivables impairment
Inter-company loan
Goodwill Impairment
This workshop qualifies for 4 CPE hours in Financial Reporting Standards and Pronouncements (Category 1) and 3 CPE hours in Auditing Standards, Pronouncements and Methodology (Category 3) .
Accountants and Auditors who would like to understand practical accounting and audit issues relating to Impairment of Goodwill, Expected Credit Loss of Trade Receivables and Inter-Company Loan, and learn how to avoid the common pitfalls in these areas
Chee Hay Kheong Daniel
Daniel holds an Honours degree in Accountancy from the National University of Singapore and is a Certified Information Systems Auditor (CISA). He has more than 15 years of experience in the accounting profession, having worked for one of the Big 4 accounting firms both in Singapore and in the United Kingdom. He has also more than 5 years of senior management experience with MNCs, managing their operations in Singapore and Asia.
Daniel is a highly sought-after seminar trainer. He was an Adjunct Professor in the School of Business, Singapore University of Social Sciences and an Adjunct Associate Professor in the Department of Accounting of the NUS Business School. He served as a committee member of both the IT Committee and the Examination Committee of ISCA, and was a Committee member of the Disciplinary Sub-Committee of Accounting and Corporate Regulatory Authority (ACRA).