地產代理監管局年報2015/16 Estate Agents Authority Annual Report 2015/16

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Estate Agents Authority ● Annual Report 2015/16
財務報表 Financial Statements
107
香港財務報告準則第 9 號 金融工具 3
HKFRS 9 Financial Instruments3
香港財務報告準則第 15 號 客戶合約收入 3
HKFRS 15 Revenue from Contracts with Customers3
香港財務報告準則第 16 號 租貸 4
HKFRS 16 Leases4
香港會計準則第 1 號 ( 修訂本 ) 修訂披露計劃 1
Amendments to HKAS 1 Disclosure Initiative 1
香港會計準則第 7 號 ( 修訂本 ) 修訂披露計劃 2
Amendments to HKAS 7 Disclosure Initiative 2
香港會計準則第 16 號及香港會計準
則第 38 號 ( 修訂本 )
澄清折舊及攤銷之可接受方式 1
Amendments to HKAS 16 and HKAS 38 Clarification of Acceptable Methods of Depreciation and
Amortisation1
香港會計準則第 16 號及香港會計準
則第 41 號 ( 修訂本 )
農業：生產性植物 1
Amendments to HKAS 16 and HKAS 41 Agriculture: Bearer Plants1
香港會計準則第 27 號 ( 修訂本 ) 獨立財務報表之權益法 1
Amendments to HKAS 27 Equity Method in Separate Financial Statements1
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。
監管局並無提早應用下列已頒佈但
尚未生效之新訂《香港財務報告準
則》及修訂本：
2. Application of New and Revised Hong
Kong Financial Reporting Standards
(“HKFRSs”) (Continued)
The application of the above amendments to HKFRSs
in the current year has had no material effect on the
amounts reported and/or disclosures set out in the financial
statements.
EAA has not early applied the following new and revised
HKFRSs that have been issued but are not yet effective.