69
Financial Report
財務報告
Notes to the financial statements (continued)
財務報表附註（續）
for the year ended 31 March 2015
截至二零一五年三月三十一日止年度
2. APPLICATION OF NEW AND
REVISED HONG KONG FINANCIAL
REPORTING STANDARDS
(“HKFRSs”)
The Council has applied for the first time in the current year the
following amendments to HKFRSs and a new Interpretation.
Amendments to HKFRS 10,
Investment Entities
HKFRS 12 and HKAS 27
Amendments to HKAS 32
Offsetting Financial Assets
and Financial Liabilities
Amendments to HKAS 36
Recoverable Amount
Disclosures for
Non-Financial Assets
Amendments to HKAS 39
Novation of Derivatives and
Continuation of Hedge
Accounting
HK(IFRIC) 21
Levies
The application of the amendments to HKFRSs and the
interpretation in the current year has had no material effect
on the Council’s financial performance and positions for the
current and prior years and/or on the disclosures set out in
these financial statements.
2.
應用新訂及經修訂香
港財務報告準則（「香
港財務報告準則」）
於本年度，本局首次採用以下經
修訂香港財務報告準則及香港
財務報告準則修訂。
香港財務報告
投資實體
準則第
10
號、
香港財務報告
準則第
12
號及
香港會計準則
第
27
號（修訂本）
香港會計準則
抵銷金融資產及
第
32
號（修訂本）
金融負債
香港會計準則
非金融資產之可
第
36
號（修訂本）
收回金額及披露
香港會計準則
衍生工具之更替及
第
39
號（修訂本）
對沖會計之延續
香港（國際財務報告
徵稅
詮釋委員會）
－詮釋第
21
號
於本年度應用經修訂香港財務
報告準則及香港財務報告準則
修訂並無對本年度及過往年度
本局之財務表現及狀況及╱或
此等財務報表內所載之披露資
料產生重大影響。
