78
Financial Report
財務報告
78
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)
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.
HKFRS 15 Revenue from Contracts with
Customers
HKFRS 15 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
號客戶合約收入
香港財務報告準則第
15
號制定一
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。