79
Financial Report
財務報告
79
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 15 Revenue from Contracts with
Customers (continued)
The core principle of HKFRS 15 is that an entity should
recognise revenue to depict the transfer of promised goods
or services to customers in an amount that reflects the
consideration to which the entity expects to be entitled
in exchange for those goods or services. Specifically, the
Standard introduces a 5-step approach to revenue recognition:
• Step 1: Identify the contract(s) with a customer
• Step 2: Identify the performance obligations in the
contract
• Step 3: Determine the transaction price
• Step 4: Allocate the transaction price to the performance
obligations in the contract
• Step 5: Recognise revenue when (or as) the entity
satisfies a performance obligation
Under HKFRS 15, an entity recognises revenue when (or as)
a performance obligation is satisfied, i.e. when ‘control’ of
the goods or services underlying the particular performance
obligation is transferred to the customer. Far more prescriptive
guidance has been added in HKFRS 15 to deal with specific
scenarios. Furthermore, extensive disclosures are required by
HKFRS 15.
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）
香港財務報告準則第
15
號的核心
原則為實體所確認描述向客戶轉
讓承諾貨品或服務的收益金額，
應為能反映該實體預期就交換該
等貨品或服務有權獲得的代價。
具體而言，該準則引入確認收益
的五個步驟：
•
第一步：識別與客戶訂立的
合約
•
第二步：識別合約中的履約
責任
•
第三步：釐定交易價
•
第四步：將交易價分配至合
約中的履約責任
•
第五步：於實體完成履約責
任時（或就此）確認收益
根據香港財務報告準則第
15
號，
實體於完成履約責任時（或就此）
確認收益，即於特定履約責任相
關的商品或服務的「控制權」轉讓
予客戶時。香港財務報告準則第
15
號已就特別情況的處理方法加
入更明確的指引。此外，香港財
務報告準則第
15
號要求更詳盡的
披露。