Page 136 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

134 audited Financial Statements 已審核財務報表

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 房屋協會並未在這些財務報表中應用
HKFRSs that have been issued but are not yet effective in these 下列已頒布但尚未生效的新訂及經修
financial statements, which are expected to be relevant to the 訂香港財務報告準則，而該等財務報
Housing Society upon becoming effective: 表預期在成為有效時與房屋協會有
關：

HKFRS 16 — Leases 1 香港財務報告準則第十六號 — 租賃 1

Amendments to HKAS 1 and HKAS 8 — Definition of Material 2 香港會計準則第一號（修訂）及香港會
計準則第八號（修訂） — 重大的
定義 2

1 Effective for annual periods beginning on or after 1 January 2019 1 於二零一九年一月一日或之後開始的
年度期間生效
2 Effective for annual periods beginning on or after 1 January 2020 2 於二零二零年一月一日或之後開始的
年度期間生效

Further information about those HKFRSs that are expected to be 有關預期適用於房屋協會的香港財務
applicable to the Housing Society is described below. 報告準則的進一步資料如下。

HKFRS 16 香港財務報告準則第十六號

HKFRS 16 replaces HKAS 17 Leases, HK(IFRIC)-Int 4 Determining 香港財務報告準則第十六號取代香港
whether an Arrangement contains a Lease, HK(SIC)-Int 15 Operating 會計準則第十七號 — 租賃、香港（國
Leases — Incentives and HK(SIC)-Int 27 Evaluating the Substance of 際財務報告詮釋委員會）－詮釋第四
Transactions Involving the Legal Form of a Lease. The standard sets out 號 — 釐定安排是否包括租賃、香港
the principles for the recognition, measurement, presentation and （準則詮釋委員會）－詮釋第十五號 —
disclosure of leases and requires lessees to recognise assets and 經營租賃 — 優惠及香港（準則詮釋委
liabilities for most leases. The standard includes two elective 員會）－詮釋第二十七號 — 評估涉及
recognition exemptions for lessees — leases of low-value assets and 租賃法律形式交易的內容。該準則載
short-term leases. 列確認、計量、呈列及披露租賃的原
則，並要求承租人就大多數租賃確認
資產及負債。該準則包括給予承租人
兩項租賃確認豁免可供選擇 — 低價
值資產租賃及短期租賃。

Hong Kong Housing Society Annual Report 2018/19