Financial reporting for transactions: Latest developments in global fair value measurements (effective 2009)
与交易相关的财务报告事宜:全球公允价值计量的最新发展（2009生效）
An invitation to Ernst & Young's business event
安永研讨会邀请函
Ernst & Young is pleased to invite you to our seminar Financial reporting for transactions: Latest developments in global fair value measurements (effective 2009).
Revised global accounting standards* may change the way you structure and negotiate acquisitions. Early understanding of the impact to the companies' profit and loss from day one of the acquisition may assist the deal team (both finance and business) determine the bid. It also means the finance team needs more extensive valuation inputs and more time to complete the acquisition accounting.
Current economic and market conditions around the world, including the significant disruptions in the global credit markets have led to a decline in the fair value of many investments and assets in recent periods. Goodwill impairment tests are required to be performed on an annual basis or when there is an indication of impairment. Companies holding investments must also periodically report fair value - more challenging in a volatile and illiquid market.
We invite you to join our seminar as we discuss the issues and implications for your business in light of the convergence of global accounting standards in a volatile economic environment. This will address both acquisitions and fair value. We will cover compliance requirements as well as share our insights on best practice during the forum. This will be an interactive forum where you will have the opportunity to ask questions relevant to your business and your role.
安永非常荣幸地邀请您参加我们的研讨会“与交易相关的财务报告事宜:全球公允价值计量的最新发展（2009生效）"。
修订后的全球会计准则* 可能会对您交易构架的设计和谈判产生影响。尽早了解交易从收购日起对公司损益可能带来的影响，有助于交易小组（包括财务部门和业务拓展部门）测算交易定价。修订后的会计准则的相关要求也意味着财务部门需要大量的评估数据和更多时间来完成交易相关的会计处理。
当前的经济和市场状况，包括全球信贷市场的波动，导致了近期许多投资和资产公允价值的降低。年度或者有减值迹象时进行的商誉减值测试比以往受到更多的关注。在波动加剧和流动性减弱的市场环境中，公司对所持投资的定期公允价值计量也比以往更具挑战性。
我们诚邀您参加此次研讨会，与我们共同探讨在当前的经济环境中，全球会计准则的最新发展对公司的影响，包括交易和公允价值计量的相关问题。我们将讨论会计准则的相关要求并同您分享我们在实践中的体会和经验。此次研讨会将采用互动的形式，您将有机会就您关心的事宜进行提问和探讨。
Shanghai 上海
Date
时间 | Tuesday, 25 August 2009
2009年8月25日，星期二
|
Agenda
日程 | 3:30 - 4:00 p.m. Registration
4:00 - 6.00 p.m. Business event
6:00 - 8:00 p.m. Cocktails
下午3:30 - 4:00 签到入场
下午4:00 - 6:00 研讨会
下午6:00 - 8:00 鸡尾酒会
|
Venue
地点 | Ballroom B, 5/F, JW Marriott Hotel Shanghai
Tomorrow Square, 399 Nanjing West Road, Shanghai
上海南京西路339号明天广场金威万豪酒店5楼大宴会厅B
|
RSVP
回执
| Please RSVP by Friday, 14 August 2009 to Emma Li at emma-m.li@cn.ey.com or +86 21 2228 2841
请于2009年8月14日（星期五）以前就与会事项与李沫女士确认 emma-m.li@cn.ey.com 或+86 21 2228 2841
|
Language
语言 | Mandarin
中文 |
Fore more event details, please download the invitation.
欲知详细信息，请点击此处。
[ English (pdf, 256.6kb) | 中文 (pdf, 273.3kb) ]
We would be delighted if you would join us and look forward to receiving your confirmation.
我们希望收到您的与会确认函并期待您的到来。
Beijing 北京
Date
时间 | Wednesday, 26 August 2009
2009年8月26日，星期三
|
Agenda
日程 | 下午3:30 - 4:00 签到入场
下午4:00 - 6:00 研讨会
下午6:00 - 8:00 鸡尾酒会
3:30 - 4:00 p.m.Registration
4:00 - 6.00 p.m.Business event
6:00 - 8:00 p.m.Cocktails
|
Venue
地点 | Grand ballroom, the Peninsula hotel,
8 Goldfish Lane, Wangfujing, Beijing
王府半岛酒店二层宴会厅, 北京王府井金鱼胡同8号
|
RSVP
回执 | Please RSVP by Friday, 14 August 2009 to Stella Zhang at stella.zhang@cn.ey.com or +86 10 5815 2322
请于2009年8月14日（星期五）以前就与会事项与张晓凡女士确认stella.zhang@cn.ey.com 或+86 10 5815 2322
|
Language
语言 | Mandarin
中文 |
Fore more event details, please download the invitation.
欲知详细信息，请点击此处。
[ English (pdf, 160.6kb) | 中文 (pdf, 273.3kb) ]
We would be delighted if you would join us and look forward to receiving your confirmation.
我们希望收到您的与会确认函并期待您的到来。
Hong Kong 香港
Date | Thursday, 27 August 2009
|
Agenda | 3:30 - 4:00 p.m.Registration
4:00 - 6.00 p.m.Business event
6:00 - 8:00 p.m.Cocktails
|
Venue | Harcourt room, lower lobby Conrad Hong Kong
Pacific Place, 88 Queensway, Hong Kong, China
香港麗港酒店, 金鐘皇后大道88號, 地下大堂夏愨廳
|
RSVP | Please RSVP by Friday, 14 August 2009 to Phoebe Fung at phoebe.fung@hk.ey.com or +852 2849 9454
|
Language | English |
Fore more event details, please download the invitation.
欲知详细信息，请点击此处。
[ English (pdf, 256.6kb) ]
We would be delighted if you would join us and look forward to receiving your confirmation.
我们希望收到您的与会确认函并期待您的到来。
Taipei 台北
Date
時間 | Friday, 28 August 2009
2009年8月28日，星期五
|
Agenda
議程 | 1:30 - 2:00 p.m. Registration
2:00 - 4.30 p.m. Business event
4:30 - 5:30 p.m. Social time
下午1:30 - 2:00 報到入場
下午2:00 - 4:30 研討會
下午4:30 - 5:30 交流時間
|
Venue
地點 | EYU Center, TWTC building 2nd floor
333 Keelung Rd, Sec 1, Taipei, Taiwan
安永學習發展中心，台北市基隆路一段333號2樓
（國際貿易大樓）
|
RSVP
回執 | Please RSVP by Friday, 14 August 2009
to VBM@tw.ey.com or Kay Huang 886 2 2720 4000 ext 1520
請於2009年8月14日（星期五）以前就與會事項與黃藍瑩小姐確認。
電話：+886 2 2720 4000 分機 1520
傳真：+886 2 2725 1490
Email: kay.huang@tw.ey.com 或 VBM@tw.ey.com
|
Language
語言 | Mandarin
中文 |
Fore more event details, please download the invitation.
欲知詳細信息，請點擊此處。
[ English (pdf, 326.1kb) | 中文 (pdf, 281.8kb) ]
We would be delighted if you would join us and look forward to receiving your confirmation.
我們希望收到您的與會確認函並期待您的到來。
*The revised International Financial Reporting Standard 3 Business Combinations ("IFRS 3R") is effective for annual periods beginning after 1 July 2009. The project was undertaken jointly with the US Financial Accounting Standards Board ("FASB"). The revised Financial Accounting Standard 141 Business Combinations ("FAS 141R") and Financial Accounting Standards 157 Fair Value Measurement ("FAS 157") became effective for fiscal years beginning after 15 November 2008 (1 January 2009 for calendar year entities)
*修订后的国际财务报告准则第3号（“IFRS3R”）对于2009年7月1日及以后开始的财务年度生效。这是国际会计准则委员会（"IASB"）和美国财务会计准则委员会（"FASB"）联合开展的项目。修正后的美国财务会计准则第141号企业合并（"FAS 141R"）以及美国财务会计准则第157号公允价值计量("FAS 157") 对于2008年11月15日及以后开始的财务年度生效 (对以日历年度作为财务年度的公司，即2009年1月1日起生效)。 
