75
Financial Report
財務報告
75
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”) (continued)
1
Effective for annual periods beginning on or after 1
January 2018
2
Effective for first annual HKFRS financial statements
beginning on or after 1 January 2016
3
Effective for annual periods beginning on or after 1
January 2016
4
Effective for annual periods beginning on or after a date
to be determined
5
Effective for annual periods beginning on or after 1
January 2019
6
Effective for annual periods beginning on or after 1
January 2017
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）
1
於二零一八年一月一日或其
後開始的年度期間生效
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
3
於二零一六年一月一日或其
後開始的年度期間生效
4
於待定日期開始或其後的年
度期間生效
5
於二零一九年一月一日或其
後開始的年度期間生效
6
於二零一七年一月一日或其
後開始的年度期間生效