Page 138 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2019 年報

136 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 (continued) 報告準則 （續）
HKFRS 16 (continued) 香港財務報告準則第十六號（續）
Lessees can choose to apply the standard using either a full 承租人可以選擇使用完整的回顧性或
retrospective or a modified retrospective approach. The Housing 修改後的回顧性方法來應用該準則。
Society will adopt HKFRS 16 from 1 April 2019. The Housing Society 房屋協會將於二零一九年四月一日起
plans to adopt the transitional provisions in HKFRS 16 to recognise 採納香港財務報告準則第十六號。房
the cumulative effect of initial adoption as an adjustment to the 屋協會計劃採納香港財務報告準則第
opening balance of accumulated surplus at 1 April 2019 and will not 十六號的過渡性條文，以確認首次採
restate the comparatives. In addition, the Housing Society plans to 用的累積影響作為二零一九年四月一
apply the new requirements to contracts that were previously 日累積盈餘期初餘額的調整，並不會
identified as leases applying HKAS 17 and measure the lease liability 重述比較數字。此外，於初次應用準
at the present value of the remaining lease payments, discounted 則時，房屋協會計劃將新規定應用於
using the Housing Society’s incremental borrowing rate at the date 先前已確定為應用香港會計準則第
of initial application. The right-of-use asset will be measured at the 十七號的租賃合約，並按剩餘租賃付
amount of the lease liability, adjusted by the amount of any prepaid 款的現值計量租賃負債，並使用房屋
or accrued lease payments relating to the lease recognised in the 協會於年初的增量借貸利率貼現。使
statement of financial position immediately before the date of initial 用權資產將按租賃負債金額計量，並
application. The Housing Society plans to use the exemption allowed 在緊接首次準則應用前在財務狀況表
by the standard on lease contracts whose lease term end within 12 中確認的與租賃相關的任何預付或應
months as of the date of initial application. During the year ended 31 計租賃付款金額進行調整。房屋協會
March 2019, the Housing Society has performed a detailed 計劃在租賃合同中使用標準所允許的
assessment on the impact of adoption of HKFRS 16 and does not 豁免，其租賃期限自首次申請之日起
expect the adoption of HKFRS 16 as compared with the current 十二個月內終止。在二零一九年三月
accounting policy would result in any significant impact on the 三十一日期間，房屋協會已就採納香
Housing Society’s financial statements. 港財務報告準則第十六號的影響進行
詳細評估，並不預期採納香港財務報
告準則第十六號對房屋協會的財務報
表產生任何重大影響。

HKAS 1 and HKAS 8 香港會計準則第一號及香港會計
準則第八號
Amendment to HKAS 1 and HKAS 8 provide a new definition of 香港會計準則第一號及香港會計準則
material. The new definition states that information is material if 第八號的修訂提供了新的定義。新定
omitting, misstating or obscuring it could reasonably be expected to 義提述，倘因資料遺漏，錯誤陳述或
influence decisions that the primary users of general purpose 隱暪資料可以合理地預期影響財務報
financial statements make on the basis of those financial statement. 表的主要用戶在這些財務報表的基礎
The amendments clarify that materiality will depend on the nature or 上作出的決定，資料則屬重大。修訂
magnitude of information. A misstatement of information is material 澄清了重要性將取決於信息的性質或
if it could reasonably be expected to influence decisions made by 程度。倘可以合理地預期信息的錯誤
primary users. The Housing Society expects to adopt the 陳述會影響主要用戶做出的決定，錯
amendments prospectively from 1 April 2020. The amendments are 誤陳述信息則屬重大。房屋協會預期
not expected to have any significant impact on the Housing Society’s 將於二零二零年四月一日前瞻性地應
financial statements. 用該修訂。該修訂預期不會對房屋協
會的財務報表產生任何重大影響。

Hong Kong Housing Society Annual Report 2018/19