Page 175 - 香港房屋協會 Hong Kong Housing Society Annual Report 2020/2021

香港房屋協會 2020/21 年度年報
173
AUDITED FINANCIAL STATEMENTS 已審核財務報表 NOTES TO THE FINANCIAL STATEMENTS 財務報表附註
2.2 Changes in accounting policies and disclosures
The Housing Society has adopted the Conceptual Framework for Financial Reporting 2018 and the following revised HKFRSs for the first time for the current year’s financial statements, which is applicable to the Housing Society.
2.2 會計政策及披露變動
房屋協會今年首次採納二零一八年財務 報告概念框架 及以下經修訂的香港財務 報告準則編制適用於房屋協會的財務報 表。
Amendment to HKFRS 16
Amendments to HKFRS 16
Amendments to HKAS 1 and HKAS 8
- COVID-19-Related Rent Concessions (early adopted)
- COVID-19-Related Rent Concessions beyond 30 June 2021 (early adopted)
- Definition of Material
香港財務報告 準則第十六號
(修訂)
香港財務報告 準則第十六號
(修訂)
香港會計準則 第一號(修訂) 及香港會計 準則第八號
(修訂)
- 新冠肺炎疫情相 關租金減免
(獲提前採納)
- 二零二一年六月 三十日之後
新冠肺炎疫情
相關租金減免 (獲提前採納)
- 重大的定義
The adoption of these new and revised HKFRSs has had no significant effect on the Housing Society’s financial statements.
這些新的和經修訂香港財務報告準則的 採納對房屋協會財務報表並無重大影 響。