106
Estate Agents Authority Annual Report 2014/15
2. Application of New and Revised Hong
Kong Financial Reporting Standards
(“HKFRSs”)
(Continued)
The application of the amendments to HKFRSs and
interpretation in the current year has had no material
effect on the amounts reported and/or disclosures set
out in the financial statements.
The EAA has not early applied the following new and
revised HKFRSs that have been issued but are not yet
effective.
香港財務報告準則第
9
號
金融工具
6
HKFRS 9
Financial Instruments
6
香港財務報告準則第
14
號
監管遞延賬户
4
HKFRS 14
Regulatory Deferral Accounts
4
香港財務報告準則第
15
號
來自客戶合約的收入
5
HKFRS 15
Revenue from Contracts with Customers
5
香港會計準則第
1
號（修訂本） 披露計劃
3
Amendments to HKAS 1
Disclosure Initiative
3
香港會計準則第
16
號及第
38
號
（修訂本）
澄清折舊及攤銷的可接受方法
3
Amendments to HKAS 16 and HKAS 38 Clarification of Acceptable Methods of Depreciation and
Amortisation
3
香港會計準則第
16
號及第
41
號
（修訂本）
農業：生產性植物
3
Amendments to HKAS 16 and HKAS 41 Agriculture: Bearer Plant
3
香港會計準則第
19
號（修訂本） 界定福利計劃：僱員供款
1
Amendments to HKAS 19
Defined Benefit Plans: Employees Contributions
1
香港會計準則第
27
號（修訂本） 獨立財務報表之權益法
3
Amendments to HKAS 27
Equity Method in Separate Financial Statements
3
香港財務報告準則第
10
號及
香港會計準則第
28
號（修訂本）
投資者與其聯營或合營企業之間的資產出售或注資
3
Amendments to HKFRS 10 and
HKAS 28
Sale or Contribution of Assets between an Investor and
its Associate or Joint Venture
3
香港財務報告準則第
10
號、第
12
號
及香港會計準則第
28
號（修訂本）
投資實體：豁免應用合併
3
Amendments to HKFRS 10, HKFRS 12
and HKAS 28
Investment Entities: Applying the Consolidation
Exception
3
香港財務報告準則第
11
號（修訂本） 收購共同營運權益的會計法
3
Amendments to HKFRS 11
Accounting for Acquisition of Interests in Joint
Operations
3
2.
應用新訂及經修訂之香
港財務報告準則
（續）
於本年度應用此等香港財務報告
準則之修訂及詮釋對財務報表中
所報告的金額及╱或所載之披露
資料並無構成重大影響。
監管局並未提早應用下列已頒佈
但尚未生效的新訂及經修訂《香
港財務報告準則》：
