76
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 15 Revenue from Contracts with
Customers (continued)
The council members anticipate that the application of HKFRS
15 in the future may have impact on the amounts reported
and disclosures made in the Council’s financial statements.
However, it is not practicable to provide a reasonable estimate
of the effect of HKFRS 15 until the Council performs a detailed
review.
Except as described above, the council members do not
anticipate that the application of the other new and revised
HKFRSs will have a material impact on amounts reported
in the financial statements and/or disclosures set out in the
financial statements of the Council.
3. SIGNIFICANT ACCOUNTING
POLICIES
Statement of compliance
The financial statements have been prepared in accordance
with all applicable HKFRSs, the collective term which includes
all applicable individual HKFRSs, Hong Kong Accounting
Standards (“HKASs”) and Interpretations issued by the Hong
Kong Institute of Certified Public Accountants (“HKICPA”) and
accounting principles generally accepted in Hong Kong.
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
15
號客戶合約收入（續）
本局成員預計，於未來應用香港
財務報告準則第
15
號可能會對
就本局的財務報表中的已呈報
金額及披露資料構成影響。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
15
號的影響。
除上文所述外，本局成員預計新
訂及經修訂的香港財務報告準
則不會對本局的財務報表中的
已呈報金額及╱或該等財務報
表內所載的披露資料造成重大
影響。
3.
主要會計政策
報告準則
本財務報表已經按照香港會計
師公會頒佈的所有適用的《香港
財務報告準則》，此統稱包含香
港會計師公會頒佈的所有適用
的個別《香港財務報告準則》、《香
港會計準則》和詮釋以及香港普
遍採納的會計原則而編製。
