73
Financial Report
財務報告
73
Notes to the Financial Statements (continued)
財務報表附註（續）
For the year ended 31 March 2016
截至二零一六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 the following amendments to
HKFRSs issued by the Hong Kong Institute of Certified Public
Accountants (“HKICPA”) for the first time in current year:
Amendments to HKAS 19
Defined Benefit Plans:
Employee Contributions
Amendments to HKFRSs
Annual Improvements to
HKFRSs 2010-2012 Cycle
Amendments to HKFRSs
Annual Improvements to
HKFRSs 2011-2013 Cycle
The application of the amendments to HKFRSs 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：
香港會計準則
界定福利計劃：
第
19
號
僱員供款
（修訂本）
香港財務報告
香港財務報告準則
準則（修訂本）二零一零年至二零
一二年週期之
年度改進
香港財務報告
香港財務報告準則
準則（修訂本）
二零一一年至
二零一三年週期
之年度改進
於本年度應用經修訂香港財務報
告準則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。