Page 181 - Hong Kong Housing Society Annual Report 2023/24

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 2.2 會計政策及披露變動
disclosures

The Housing Society has adopted the following revised 房屋協會就本年財務報表首次採納以下
HKFRSs for the first time for the current year’s financial 適用於房屋協會的經修訂香港財務報告
statements, which is applicable to the Housing Society. 準則。

Amendments to HKAS 1 — Disclosure of Accounting 香港會計準則第一號 － 會計政策
and HKFRS Practice Policies （修訂）及香港財務報告 披露
Statement 2 準則實務報告第二號
（修訂）
Amendments to HKAS 8 — Definition of Accounting 香港會計準則第八號 － 會計估計的
Estimates （修訂） 定義

The adoption of these revised HKFRSs has had no 這些經修訂香港財務報告準則的採納對
significant effect on the Housing Society’s financial 房屋協會財務報表並無重大影響。
statements.

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

Amendments to HKFRS 16 — Lease Liability in a Sale 香港財務報告準則第16號 － 售後租回的
and Leaseback 1 （修訂） 租賃負債 1
Amendments to HKAS 1 — Classification of Liabilities 香港會計準則第一號 － 將負債分類
as Current or Non- （修訂） 為流動或
current 1, 3 非流動 1、3
Amendments to HKAS 1 — Non-current Liabilities 香港會計準則第一號 － 附帶契諾的
with Covenants 1, 3 （修訂） 非流動負
債 1、3
Amendments to HKAS 21 — Lack of Exchangeability 2 香港會計準則第二十一號 － 缺乏可兌換
（修訂） 性 2

1 Effective for annual periods beginning on or after 1 January 2024 1 於二零二四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 2025 2 於二零二五年一月一日或之後開始的年度期間
生效
3 As a consequence of the Amendments to HKAS 1, Hong Kong Interpretation 5 3 因應香港會計準則第一號修訂，香港詮釋第五
Presentation of Financial Statements – Classification by the Borrower of a Term 號財務報表的呈列 – 借款人對包含應要求償還
Loan that Contains a Repayment on Demand Clause was revised to align the 條款的定期貸款的分類 已經修訂，以統一相關
corresponding wording with no change in conclusion 用詞，總結部分並無變動

The revised HKFRSs are expected to have no significant 這些經修訂香港財務報告準則預期對房
effect on the Housing Society’s financial statements. 屋協會的財務報表並無重大影響。

Hong Kong Housing Society Annual Report 2023/24 香港房屋協會 2023/24 年度年報 179