74
財務報告
Financial Report
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)
HKFRS 9 Financial Instruments
(continued)
•
The new general hedge accounting requirements
retain the three types of hedge accounting. However,
greater flexibility has been introduced to the types of
transactions eligible for hedge accounting, specifically
broadening the types of instruments that qualify for
hedging instruments and the types of risk components
of non-financial items that are eligible for hedge
accounting. In addition, the effectiveness test has
been overhauled and replaced with the principle of an
‘economic relationship’. Retrospective assessment
of hedge effectiveness is also no longer required.
Enhanced disclosure requirements about an entity’s
risk management activities have also been introduced.
The council members are still assessing the impact of
application of HKFRS 9 on the amounts reported in respect
of the Council’s financial assets and financial liabilities. It is not
practicable to provide a reasonable estimate of the effect of
HKFRS 9 until the Council performs a detailed review.
In July 2014, HKFRS 15 was issued which establishes a single
comprehensive model for entities to use in accounting for
revenue arising from contracts with customers. HKFRS 15 will
supersede the current revenue recognition guidance including
HKAS 18
Revenue
, HKAS 11
Construction Contracts
and the
related Interpretations when it becomes effective.
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）
香港財務報告準則第
9
號
金融工具（續）
•
新一般對沖會計法規定
保留三類對沖會計法。
然而，該會計法向可作
對沖會計之交易類別引
入更大靈活度，尤其是
擴闊合資格作為對沖工
具之工具類別及可作對
沖會計之非金融項目之
風險分部之類別。此外，
效用測試已獲重整及取
代「經濟關係」之原則，
且毋須追溯評估對沖效
用，亦已引入有關實體
風險管理活動之披露規
定。
本局成員依然對採納香港財務
報告準則第
9
號在金融資產及負
債的呈報金額產生之影響進行
評估。然而，本局於完成詳細審
閱前無法合理估算有關香港財
務報告準則第
9
號的影響。
香港財務報告準則第
15
號於二
零一四年七月頒佈，其制定一項
單一全面模式供實體用作將自
客戶合約所產生的收益入賬。於
香港財務報告準則第
15
號生效
後，其將取代現時載於香港會計
準則第
18
號「收益」、香港會計
準則第
11
號「建築合約」及相關
詮釋的收益確認指引。
