Page 137 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報
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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 （續）
HKFRS 16 (continued) 香港財務報告準則第十六號（續）
At the commencement date of a lease, a lessee will recognise a 於租賃開始日期，承租人將確認於租
liability to make lease payments (i.e. the lease liability) and an asset 賃期作出租賃付款為負債（即租賃負
representing the right to use the underlying asset during the lease 債）及代表可使用相關資產的權利為
term (i.e. the right-of-use asset). The right-of-use asset is subsequently 資產（即有使用權資產）。除非有使用
measured at cost less accumulated depreciation and any impairment 權資產符合香港會計準則第四十號投
losses unless the right-of-use asset meets the definition of investment 資物業的定義，或涉及應用重估模型
property in HKAS 40, or relates to a class of property, plant and 的物業及設備類別，有使用權資產其
equipment to which the revaluation model is applied. The lease 後按成本減累計折舊及任何耗蝕虧損
liability is subsequently increased to reflect the interest on the lease 計量。租賃負債其後會就反映租賃負
liability and reduced for the lease payments. Lessees will be required 債利息而增加及因租賃付款而減少。
to separately recognise the interest expense on the lease liability and 承租人將須分別確認租賃負債的利息
the depreciation expense on the right-of-use asset. Lessees will also 開支及有使用權資產的折舊開支。承
be required to remeasure the lease liability upon the occurrence of 租人將亦須於若干事件發生時重新計
certain events, such as change in the lease term and change in future 量租賃負債，例如由於租賃期變更或
lease payments resulting from a change in an index or rate used to 用於釐定該等付款的一項指數或比率
determine those payments. 變更而引致未來租賃付款變更。
Lessees will generally recognise the amount of the remeasurement of 承租人一般將重新計量租賃負債的數
the lease liability as an adjustment to the right-of-use asset. Lessor 額確認為有使用權資產的調整。香港
accounting under HKFRS 16 is substantially unchanged from the 財務報告準則第十六號大致沿用香港
accounting under HKAS 17. Lessors will continue to classify all leases 會計準則第十七號內出租人的會計處
using the same classification principle as in HKAS 17 and distinguish 理方式。出租人將繼續使用與香港會
between operating leases and finance leases. HKFRS 16 requires 計準則第十七號相同的分類原則對所
lessees and lessors to make more extensive disclosures than under 有租賃進行分類，並將之分為經營租
HKAS 17. 賃及融資租賃。香港財務報告準則第
十六號要求承租人及出租人較根據香
港會計準則第十七號作出更多披露。
香港房屋協會 2018/19 年度年報
