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地產代理監管局
●
2015/16
年年報
財務報表
Financial Statements
108
香港財務報告準則第
10
號、香港財
務報告準則第
12
號及香港會計準則
第
28
號
(
修訂本
)
投資實體：應用綜合入帳之例外情況
1
Amendments to HKFRS 10, HKFRS 12
and HKAS 28
Investment Entities: Applying the Consolidation Exception
1
香港財務報告準則第
2
號
(
修訂本
)
分類與衡量股權基礎給付交易
3
Amendments to HKFRS 2
Clarification and Measurement of Share-based Payment
Transactions
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投入
5
Amendments to HKFRS 10 and HKAS 28
Sale or Contribution of Assets between an Investor and its
Associate or Joint Venture
5
香港財務報告準則第
11
號
(
修訂本
)
收購合營業務權益之會計處理
1
Amendments to HKFRS 11
Accounting for Acquisitions of Interests in Joint Operations
1
香港財務報告準則第
15
號
(
修訂本
)
澄清有關香港財務報告準則第
15
號「客戶合約收入」
3
Amendments to HKFRS 15
Clarifications to HKFRS 15 "Revenue from Contracts with
Customers"
3
香港財務報告準則
(
修訂本
)
二零一二至二零一四年週期香港財務報告準則之年度改進
1
Amendments to HKFRSs
Annual Improvements to HKFRSs 2012 - 2014 Cycle
1
1
於
2016
年
1
月
1
日或之後開始之年度期間
生效，可提早應用。
2
於
2017
年
1
月
1
日或之後開始之年度期間
生效，可提早應用。
3
於
2018
年
1
月
1
日或之後開始之年度期間
生效，可提早應用。
4
於
2019
年
1
月
1
日或之後開始之年度期間
生效，並於香港會計準則第
15
號提前應用
時，可提早應用。
5
生效日期有待決定。
1
Effective for accounting periods beginning on or after 1 January 2016, with
earlier application permitted.
2
Effective for according periods beginning on or after 1 January 2017, with
earlier application permitted.
3
Effective for accounting periods beginning on or after 1 January 2018, with
earlier application permitted.
4
Effective for accounting periods beginning on or after 1 January 2019, with
earlier application permitted provided that HKFRS 15 is also applied.
5
Effective date to be determined.
2.
應用新訂及經修訂之香港
財務報告準則
（續）
2. Application of New and Revised Hong
Kong Financial Reporting Standards
(“HKFRSs”)
(Continued)
監管局管理層現正就應用新訂及經修
訂之香港財務報告準則之潛在影響作
出評估，並預期此舉將不會對監管局
的業績及財務狀況造成重大影響。
Management of EAA is in the process of assessing the
potential impact and anticipates that the application of the
new and revised HKFRSs will have no material impact on the
results and the financial position of EAA.