Page 116 - 地產代理監管局年報 2017/18 Estate Agents Authority Annual Report 2017/18

ৌਕజڌ

Financial Statements

2. Ꮠ͜อࠈʿ຾ࡌࠈʘ࠰ಥৌਕ 2. Application of New and Amendments
జѓ๟ۆ€˜࠰ಥৌਕజѓ๟ۆ™ to Hong Kong Financial Reporting
€ᚃ Standards (¨HKFRSs©) (Continued)

ʊ཯бШ֠͊͛ࣖʘ࠰ಥৌਕజѓ๟ New and revised HKFRSs in issue but not
ۆอࠈʿࡌࠈ͉ €ᚃ yet effective (Continued)

࠰ಥৌਕజѓ๟ۆୋ9໮ࡌࠈ͉ ࠋ໾Ꮅٙཫ˹ಛධत׌ 2
Amendments to HKFRS 9 Prepayment Features with Negative Compensation 2

࠰ಥৌਕజѓ๟ۆୋ10໮ࡌࠈ͉ʿ ҳ༟٫ၾՉᑌᐄאΥᐄʮ̡ʘගٙ༟ପ̈ਯאҳɝ 3
࠰ಥึࠇ๟ۆୋ28໮ࡌࠈ͉
Amendments to HKFRS 10 and HKAS 28 Sale or Contribution of Assets between an Investor and
its Associate or Joint Venture 3

࠰ಥึࠇ๟ۆୋ19໮ࡌࠈ͉ ࠇྌࡌࠈeᐵಯא˕˹ 2
Amendments to HKAS 19 Plan Amendment, Curtailment or Settlement 2

࠰ಥึࠇ๟ۆୋ28໮ࡌࠈ͉ ׵ᑌᐄʮ̡ʿΥᐄʮ̡ٙڗಂᛆू 2
Amendments to HKAS 28 Long-term Interests in Associates and Joint Ventures 2

࠰ಥึࠇ๟ۆୋ28໮ࡌࠈ͉ Ъމ࠰ಥৌਕజѓ๟ۆ‘2014ϋЇ2016ϋ඄ಂʘ
௅ʱϋܓҷආ 1
Amendments to HKAS 28 As part of the Annual Improvements to
HKFRSs 2014–2016 Cycle 1

࠰ಥึࠇ๟ۆୋ40໮ࡌࠈ͉ ҳ༟يุᔷᜫ 1
Amendments to HKAS 40 Transfers of Investment Property 1

࠰ಥৌਕజѓ๟ۆࡌࠈ ࠰ಥৌਕజѓ๟ۆɚཧɓʞϋЇɚཧɓɖϋ඄ಂʘ
͉ϋܓҷආ 2
Amendments to HKFRSs Annual Improvements to HKFRSs 2015–2017 Cycle 2

1 ׵ɚཧɓɞϋɓ˜ɓ˚אʘܝක֐ٙϋܓಂග͛ࣖ 1 Effective for annual periods beginning on or after 1 January 2018
2 ׵ɚཧɓɘϋɓ˜ɓ˚אʘܝක֐ٙϋܓಂග͛ࣖ 2 Effective for annual periods beginning on or after 1 January 2019
3 ׵ܙ֛˚ಂאʘܝක֐ٙϋܓಂග͛ࣖ 3 Effective for annual periods beginning on or after a date to be
4 ׵ɚཧɚɓϋɓ˜ɓ˚אʘܝක֐ٙϋܓಂග͛ࣖ determined
4 Effective for annual periods beginning on or after 1 January 2021

ৰ˸ɨ༉ࠑ˸̮d္၍҅၍ଣᄴႩމอࠈʿ຾ Except as described below, management of EAA does not
ࡌࠈʘ࠰ಥৌਕజѓ๟ۆٙᏐ͜ਗ਼ʔึ࿁ৌਕ anticipate that the application of the new and revised HKFRSs
జڌପ͛ࠠɽᅂᚤf will have material impact on the financial statements.

114 &45"5& "(&/54 "65)03*5: t Annual Report 2017/18