71
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”) (continued)
Amendments to HKFRSs
Annual Improvements to
HKFRSs 2011 – 2013 Cycle
4
Amendments to HKFRSs
Annual Improvements to
HKFRSs 2012 – 2014 Cycle
3
1
Effective for annual periods beginning on or after 1
January 2018, with earlier application permitted.
2
Effective for first annual HKFRS financial statements
beginning on or after 1 January 2016, with earlier
application permitted.
3
Effective for annual periods beginning on or after 1
January 2016, with earlier application permitted.
4
Effective for annual periods beginning on or after 1 July
2014, with earlier application permitted.
5
Effective for annual periods beginning on or after 1
July 2014, with limited exceptions. Earlier application is
permitted.
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」）
（續）
香港財務報告準則
香港財務
（修訂本）
報告準則
二零一一年
至二零一三年
週期之年度
改進
4
香港財務報告準則
香港財務
（修訂本）
報告準則
二零一二年至
二零一四年週期
之年度改進
3
1
於二零一八年一月一日
或其後開始的年度期間
生效，允許提早應用。
2
於二零一六年一月一日
或其後開始的首份年度
香港財務報告準則財務
報表生效，允許提早應
用。
3
於二零一六年一月一日
或其後開始的年度期間
生效，允許提早應用。
4
於二零一四年七月一日
或其後開始的年度期間
生效，允許提早應用。
5
於二零一四年七月一日
或其後開始的年度期間
生效，惟有限例外情況
除外。允許提早應用。
