Page 115 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18
P. 115
ৌਕజڌ Financial Statements
2. Ꮠ͜อࠈʿࡌࠈʘ࠰ಥৌਕ 2. Application of New and Amendments
జѓۆ࠰ಥৌਕజѓۆ to Hong Kong Financial Reporting
ᚃ Standards (¨HKFRSs©) (Continued)
ʊбШ֠͊͛ࣖʘ࠰ಥৌਕజѓ New and revised HKFRSs in issue but not
ۆอࠈʿࡌࠈ͉ yet effective
္၍҅Ԩ͊ۃમ͜˸ɨʊбШ֠͊͛ࣖʘ EAA has not early applied the following new and
࠰ಥৌਕజѓۆอࠈʿࡌࠈ͉j amendments to HKFRSs that have been issued but are not yet
effective:
࠰ಥৌਕజѓۆୋ9 ږፄʈՈ 1
HKFRS 9 Financial Instruments 1
࠰ಥৌਕజѓۆୋ15 ܄˒Υߒϗूʿᗫࡌࠈ 1
HKFRS 15 Revenue from Contracts with Customers and the related
Amendments 1
࠰ಥৌਕజѓۆୋ16 ॡ ༣ 2
HKFRS 16 Leases 2
࠰ಥৌਕజѓۆୋ17 ڭᎈΥߒ 4
HKFRS 17 Insurance Contracts 4
࠰ಥყৌਕజѓ༕ᙑ։ࡰึÑ༕ᙑୋ22 ̮࿆ʹʿཫ˹˾ᄆ 1
HK(IFRIC) – Int 22 Foreign Currency Transactions and Advance Consideration 1
࠰ಥყৌਕజѓ༕ᙑ։ࡰึÑ༕ᙑୋ23 הʔᆽ֛ٙஈଣ 2
HK(IFRIC) – Int 23 Uncertainty over Income Tax Treatments 2
࠰ಥৌਕజѓۆୋ2ࡌࠈ͉ ˸ٰ΅މਿᓾ˹ಛʹٙʱᗳʿࠇඎ 1
Amendments to HKFRS 2 Classification and Measurement of Share-based Payment
Transactions 1
࠰ಥৌਕజѓۆୋ4ࡌࠈ͉ ၾ࠰ಥৌਕజѓۆୋ4ڭᎈΥߒɓԻᏐٙ͜࠰ಥৌਕ
జѓۆୋ9ږፄʈՈ 1
Amendments to HKFRS 4 Applying HKFRS 9 Financial Instruments with HKFRS 4
Insurance Contracts 1
ήପ˾ଣ္၍҅ t 2017 / 18 ϋజ 113
