Page 107 - HKCAAVQ AR 2018-19
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Financial Report ৌਕజѓ
Notes to the Financial Statements (continued)
ৌਕజڌڝൗᚃ
For the year ended 31 March 2019 ࿚Їɚཧɓɘϋɧ˜ɧɤɓ˚˟ϋܓ
2. Application of New and 2. Ꮠ͜อࠈʿࡌࠈ࠰
Amendments to Hong Kong ಥৌਕజѓۆ࠰
Financial Reporting Standards ಥৌਕజѓۆ
(“HKFRSs”) (continued) ᚃ
New and amendments to HKFRSs in ʊбШʥ͊͛ࣖٙอࠈ
issue but not yet effective ʿࡌࠈ࠰ಥৌਕజѓ
ۆ
The Council has not early applied the following new and ͉҅֠͊ۃᏐ͜˸ɨʊбШ
amendments to HKFRSs that have been issued but are not yet ʥ͊͛ࣖٙอࠈʿࡌࠈ࠰ಥৌ
effective: ਕజѓۆj
HKFRS 16 Leases 1 ࠰ಥৌਕజѓ ॡ༣ 1
ۆୋ16
HKFRS 17 Insurance Contracts 3 ࠰ಥৌਕజѓ ڭᎈΥߒ 3
ۆୋ17
HK(IFRIC) – Int 23 Uncertainty over Income Tax ࠰ಥৌਕజѓ הஈଣٙ
Treatments 1 ༆ᙑʮѓୋ23 ʔᆽ֛ 1
Amendments to HKFRS 3 Definition of a Business 4 ࠰ಥৌਕజѓ ุਕ່֛ 4
ۆୋ3
ࡌࠈ
Amendments to HKFRS 9 Prepayment Features with ࠰ಥৌਕజѓ ՈϞࠋᎵٙ
Negative Compensation 1 ۆୋ9 ۃᒔಛत
ࡌࠈ 1
Amendments to HKFRS 10 Sale or Contribution of Assets ࠰ಥৌਕజѓ ҳ༟٫ၾՉΥ
and HKAS 28 between an Investor and its ۆୋ10 ᐄΆุΥᐄ
Associate or Joint Venture 2 ࡌࠈʿ ʮ̡אᑌᐄ
࠰ಥึࠇ Άุʘගٙ
ۆୋ28 ༟ପ̈ਯא
ҳɝ 2
Amendments to HKAS 1 Definition of Material 5 ࠰ಥึࠇۆ ࠠࠅ່֛ٙ 5
and HKAS 8 ୋ1ࡌࠈʿ
࠰ಥึࠇۆ
ୋ8ࡌࠈ
Amendments to HKAS 19 Plan Amendment, Curtailment or ࠰ಥึࠇۆ ண֛աूࠇ
Settlement 1 ୋ19ࡌࠈ ٙࡌҷeᐵ
ಯאഐၑ 1
Amendments to HKAS 28 Long-term Interests in Associate ࠰ಥึࠇۆ ᑌᐄΆุאΥ
and Joint Ventures 1 ୋ28ࡌࠈ ᐄʮ̡ʘڗ
ಂᛆू 1
Amendments to HKFRSs Annual Improvements to HKFRSs ࠰ಥৌਕజѓ ࠰ಥৌਕజѓ
2015 – 2017 Cycle 1 ۆࡌࠈ ۆϋܓҷ
ආj2015 –
2017ϋಂ 1
Hong Kong Council for Accreditation of Academic and Vocational Qualifications 107
࠰ಥኪஔʿᔖุ༟ዝ൙ᄲ҅
