Page 141 - 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 (continued) 報告準則 €ᚃ
HKFRS 9 (continued) 香港財務報告準則第九號€ᚃ
(b)
(b) Impairment (continued) 減࠽€ᚃ
In general, the Housing Society anticipates the application of ᐼ᜗ϾԊdג܊՘ึཫಂᏐ͜
the expected credit loss model of HKFRS 9 will result in earlier ࠰ಥৌਕజѓ๟ۆୋɘ໮ٙཫ
provision of credit losses which are not yet incurred in relation ಂᑦฦᅼόdਗ਼ኬߧఱϞᗫג
to the Housing Society’s financial assets measured at amortised ܊՘ึܲᛅቖϓ͉ࠇඎٙৌਕ
cost and other items that subject to the impairment provisions ༟ପd˸ʿ׵ג܊՘ึᏐ͜࠰
upon application of HKFRS 9 by the Housing Society. ಥৌਕజѓ๟ۆୋɘ໮ࣛ඲Ъ
̈ಯ࠽ᅡ௪ٙՉ˼ධͦٙ֠͊
ପ͛ڦ൲ᑦฦც౤ϘЪ̈ᅡ௪f

Based on the assessment by the Housing Society, if the ࣬ኽג܊՘ึٙ൙Пdࡊג܊
expected credit loss model were to be applied by the Housing ՘ึᏐ͜ཫಂڦ൲ᑦฦᅼόd
Society, the accumulated amount of impairment loss to be ۆג܊՘ึ׵ɚཧɓɞϋ̬˜
recognised by the Housing Society as at 1 April 2018 would be ɓ˚ਗ਼ʚᆽႩٙಯ࠽ᑦฦଢ଼ࠇ
slightly increased as compared to the accumulated amount ږᕘਗ਼༰࣬ኽ࠰ಥึࠇ๟ۆୋ
recognised under HKAS 39 mainly attributable to expected ɧɤɘ໮ᆽႩٙଢ଼ࠇږᕘଫฆ
credit losses provision on accounts receivables. Such further ᄣ̋d˴ࠅɗ͟׵Ꮠϗሪධٙ
impairment recognised under expected credit loss model ཫಂڦ൲ᑦฦᅡ௪f࣬ኽཫಂ
would reduce the opening accumulated surplus as at 1 April ڦ൲ᑦฦᅼόᆽႩٙϞᗫආɓ
2018. Ӊಯ࠽ਗ਼ಯˇ׵ɚཧɓɞϋ̬
˜ɓ˚ٙಂڋଢ଼ጐޮቱf

HKFRS 15 香港財務報告準則第十五號

HKFRS 15, issued in July 2014, establishes a new five-step model to ࠰ಥৌਕజѓ๟ۆୋɤʞ໮׵ɚཧ
account for revenue arising from contracts with customers. Under ɓ̬ϋɖ˜཯̺dܔͭɓࡈอٙʞӉ
HKFRS 15, revenue is recognised at an amount that reflects the ᅼόd˸ᆽႩ܄˒Υߒϗूf࣬ኽ࠰
consideration to which an entity expects to be entitled in exchange ಥৌਕజѓ๟ۆୋɤʞ໮dϗूܲঐ
for transferring goods or services to a customer. The principles in ˀ݈ྼ᜗ཫಂఱΣ܄˒ᔷᜫ஬يא؂
HKFRS 15 provide a more structured approach for measuring and ਕЪʹ౬ϾϞᛆᐏ੻ٙ˾ᄆږᕘᆽ
recognising revenue. Ⴉf࠰ಥৌਕజѓ๟ۆୋɤʞ໮ٙࡡ
ۆމࠇඎʿᆽႩϗू౤Զһ̋ഐ࿴ʷ
ٙ˙جf

香港房屋協會2017/18年度年報 139