Page 176 - 香港房屋協會 Hong Kong Housing Society Annual Report 2020/2021

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HONG KONG HOUSING SOCIETY ANNUAL REPORT 2020/21
2.3 Issued but not yet effective Hong Kong Financial Reporting Standards
The Housing Society has not applied the following new and revised HKFRSs that have been issued but are not yet effective in these financial statements, which are expected to be relevant to the Housing Society upon becoming effective:
2.3
已頒布但未生效之香港財務 報告準則
房屋協會並未在這些財務報表中應用下 列已頒布但尚未生效的新訂及經修訂的 香港財務報告準則，預期在成為有效時 與房屋協會有關:
Amendments to HKAS 1 Amendments to HKAS 1 Amendments to HKAS 8 Amendments to HKAS 16 Amendments to HKAS 37
- Classification of Liabilities as Current or Non-
current 2,3
- Disclosure of Accounting Policies 2
- Definition of Accounting Estimates 2
- Property, Plant and Equipment: Proceeds before Intended Use1
- Onerous Contracts – Cost of Fulfilling a Contract1
香港會計準則 第一號
(修訂)
香港會計準則 第一號
(修訂)
香港會計準則 第一號
(修訂)
香港會計準則 第十六號
(修訂)
香港會計準則 第三十七號
(修訂)
- 將負債分類為流動 或非流動 2、3
- 會計政策披露 2
- 會計估計的定義 2
- 物業、廠房及設 備:作擬定用途
前的所得款項 1 - 虧損性合約-履行
合約的成本 1
1 Effective for annual periods beginning on or after 1 January 2022
2 Effective for annual periods beginning on or after 1 January 2023
3 As a consequence of the amendments to HKAS 1, Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause was revised in October 2020 to align the corresponding wording with no change in conclusion
The new and revised HKFRSs are expected to have no significant effect on the Housing Society’s financial statements.
1 於二零二二年一月一日或之後開始的年度期間 生效
2 於二零二三年一月一日或之後開始的年度期間 生效
3 因應香港會計準則第一號的修訂，香港詮釋第 五號財務報表的呈列-借款人對包含應要求償 還條款的定期貸款的分類 已於二零二零年十月 予以修訂，以統一相關用詞，總結部分並無變 動
這些新的和經修訂香港財務報告準則預 期對房屋協會的財務報表並無重大的影 響。