Page 108 - HKCAAVQ AR 2018-19

Financial Report ৌਕజѓ

Notes to the Financial Statements (continued)
ৌਕజڌڝൗ€ᚃ

For the year ended 31 March 2019 ࿚Їɚཧɓɘϋɧ˜ɧɤɓ˚˟ϋܓ

2. Application of New and 2. Ꮠ͜อࠈʿ຾ࡌࠈ࠰
Amendments to Hong Kong ಥৌਕజѓ๟ۆ€˜࠰
Financial Reporting Standards ಥৌਕజѓ๟ۆ™
(“HKFRSs”) (continued) €ᚃ

New and amendments to HKFRSs in ʊ཯бШʥ͊͛ࣖٙอࠈ
issue but not yet effective (continued) ʿ຾ࡌࠈ࠰ಥৌਕజѓ๟
ۆ€ᚃ

1 Effective for annual periods beginning on or after 1 January 2019 1 ׵ɚཧɓɘϋɓ˜ɓ˚אՉܝ
ක֐ٙϋܓಂග͛ࣖ
2 Effective for annual periods beginning on or after a date to be 2 ׵ܙ֛˚ಂක֐אՉܝٙϋܓ
determined ಂග͛ࣖ
3 Effective for annual periods beginning on or after 1 January 2021 3 ׵ɚཧɚɓϋɓ˜ɓ˚אՉܝ
ක֐ٙϋܓಂග͛ࣖ
4 Effective for business combination for which the acquisition date 4 ׵ɚཧɚཧϋɓ˜ɓ˚אՉܝ
is on or after the beginning of the first annual period beginning on ක֐ʘ࠯ࡈϋܓಂڋאՉܝٙ
or after 1 January 2020 ΆุΥԻձ༟ପϗᒅٙϗᒅ˚
͛ࣖ
5 Effective for annual periods beginning on or after 1 January 2020 5 ׵ɚཧɚཧϋɓ˜ɓ˚אՉܝ
ක֐ٙϋܓಂග͛ࣖ

Except for the new and amendments to HKFRSs mentioned ৰɨࠑอࠈʿ຾ࡌࠈ࠰ಥৌ
below, the Council members anticipate that the application of ਕజѓ๟ۆ̮d͉҅ϓࡰཫ
all other new and amendments to HKFRSs will have no material ಂᏐ͜הϞՉ˼อࠈʿ຾ࡌ
impact on the financial statements in the foreseeable future. ࠈ࠰ಥৌਕజѓ๟ۆί̙ཫ
Ԉ͊Ըʔึ࿁ৌਕజڌପ͛
ࠠɽᅂᚤf

108 Hong Kong Council for Accreditation of Academic and Vocational Qualifications
࠰ಥኪஔʿᔖุ༟ዝ൙ᄲ҅