Page 135 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

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2.2 Changes in accounting policies and disclosures 2.2 會計政策及披露變動（續）

(continued)
HKFRS 15 (continued) 香港財務報告準則第十五號（續）
The comparative information was not restated and continues to be 比較資料未經重述，並繼續根據香港
reported under HKAS 11, HKAS 18 and related interpretations. 會計準則第十一號，香港會計準則第
十八號及相關詮釋予以報告。

The nature of the adjustments as at 1 April 2018 and the reasons for 截至二零一八年四月一日的調整性質
the changes in the statement of financial position as at 31 March 以及截至二零一九年三月三十一日財
2019 are described below: 務狀況表變動的原因如下：

Consideration received from customers in advance 預先從客戶收到的代價
Before the adoption of HKFRS 15, the Housing Society recognised 在採納香港財務報告準則第十五號前，
consideration received from customers in advance for the sale of 房屋協會已確認與出售物業有關的預
properties as receipt in advance which are included in forward sales 先從客戶收到的代價為包括在已收預
deposits received. Under HKFRS 15, the amount is classified as 售樓宇訂金內的預收款項。根據香港
contract liabilities which are included in forward sales deposits 財務報告準則第十五號，該金額分類
received. Therefore, upon adoption of HKFRS 15, the Housing Society 為包括在已收預售樓宇訂金的合同負
reclassified HK$648.9 million from receipt in advance to contract 債。因此，於採納香港財務報告準則
liabilities as at 1 April 2018 in relation to the consideration received 第十五號後，房屋協會於二零一八年
from customers in advance as at 1 April 2018. 四月一日將截至二零一八年四月一日
的預收款項港幣六億四千八百九十萬
元重新分類為預先從客戶收到的代價
有關的合同負債。

Under HKFRS 15, the consideration received from customers in 根據香港財務報告準則第十五號，房
advance of HK$648.9 million as at 31 March 2019 for the sale of 屋協會於二零一九年三月三十一日將
properties was classified as contract liabilities instead of receipt in 港幣六億四千八百九十萬元的預先從
advance. 客戶收到的代價分類為合同負債而非
預收款項。

HKAS 40 香港會計準則第四十號
Amendments to HKAS 40 clarify when an entity should transfer 香港會計準則第四十號的修訂澄清實
property, including property under construction or development, 體何時應將物業（包括在建或發展中
into or out of investment property. The amendments state that a 的物業）轉入或轉出投資物業。修訂
change in use occurs when the property meets, or ceases to meet, 規定，當物業符合或不再符合投資物
the definition of investment property and there is evidence of the 業的定義且有變更使用的證據時，會
change in use. A mere change in management’s intentions for the 發生變更使用。僅管理層的意圖變更
use of a property does not provide evidence of a change in use. The 物業使用並不能提供變更使用的證
amendments have had no impact on the financial position or 據。這些修訂對房屋協會的財務狀況
performance of the Housing Society. 或表現沒有影響。

香港房屋協會 2018/19 年度年報