Page 139 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2018 年報

Notes to the Financial Statements 財務報表附註

2.3 Issued but not yet effective Hong Kong 2.3 已頒布但未生效之香港財務
Financial Reporting Standards 報告準則

The Housing Society has not applied the following new and revised ג܊՘ึԨೌᏐ͜΂О׵͉ึࠇಂග
HKFRSs that have been issued but are not yet effective, in these ֠͊͛ࣖʘอ๟ۆא༕ᙑf
financial statements which are expected to be relevant to the
Housing Society upon becoming effective:

HKFRS 9 — Financial Instruments 1 ࠰ಥৌਕజѓ๟ۆୋɘ໮ — ৌਕʈ
Ո 1
HKFRS 15 — Revenue from Contracts with Customers 1 ࠰ಥৌਕజѓ๟ۆୋɤʞ໮ — ԸІ
܄˒ΥΝʘϗू 1

Amendments to HKFRS 15 — Clarifications to HKFRS 15 Revenue from ࠰ಥৌਕజѓ๟ۆୋɤʞ໮€ࡌࠈ —
Contracts with Customers 1 ࿁࠰ಥৌਕజѓ๟ۆୋɤʞ໮ԸІ
܄˒ΥΝʘϗूٙᆋ૶ 1
HKFRS 16 — Leases 2 ࠰ಥৌਕజѓ๟ۆୋɤʬ໮ — ॡ༣ 2

Amendments to HKAS 40 — Transfers of Investment Property 1 ࠰ಥึࠇ๟ۆୋ̬ɤ໮€ࡌࠈ — ᔷ
ᜫҳ༟يุ 1

1 Effective for annual periods beginning on or after 1 January 2018 1 ׵ɚཧɓɞϋɓ˜ɓ˚אʘܝක֐ٙ
ϋܓಂග͛ࣖ
2 Effective for annual periods beginning on or after 1 January 2019 2 ׵ɚཧɓɘϋɓ˜ɓ˚אʘܝක֐ٙ
ϋܓಂග͛ࣖ

The actual impacts upon adoption could be different to those below, ՟Ӕ׵મॶ๟ۆ˸ʿ௰୞ஷཀٙཀನ
depending on additional reasonable and supportable information ׌ૢಛձ݁ഄ፯ධ̙ࣛ͜׵ג܊՘ึ
being made available to the Housing Society at the time of applying ٙᕘ̮ΥଣձՈϞ˕ܵ׌ሯٙڦࢹd
the standards and the transitional provisions and policy options મॶࣛٙྼყᅂᚤ̙ঐၾɨࠦ౜ࠑʔ
finally adopted. Νf

香港房屋協會2017/18年度年報 137