Page 141 - EdUHK Annual Report 2015-2016
P. 141
THE EDUCATION UNIVERSITY OF HONG KONG 香港教育大學
(Expressed in Hong Kong dollars unless otherwise stated)(除另有說明外，所有金額以港幣為單位)
33 Possible impact of amendments, new standards and interpretations issued but not yet effective for the year ended 30 June 2016
Up to the date of issue of these nancial statements, the HKICPA has issued a few amendments and new standards which are not yet effective for the year ended 30 June 2016 and which have not been adopted in these nancial statements. These include the following which may be relevant to the Group.
33 已頒布但尚未在截至二零一六年六月 三十日止年度生效的修訂、新準則和 詮釋可能帶來的影響
截至本財務報表刊發日，香港會計師公會已頒 佈多項修訂和新準則。這些修訂和新準則在截 至二零一六年六月三十日止年度尚未生效及沒 有在本財務報表採用，包括以下可能與本集團 相關的修訂及新準則。
Notes to the Financial Statements 財務報表附註
Amendments to HKAS 16 and HKAS 38,
Clari cation of acceptable methods of depreciation and amortisation
《香港會計準則》第16號(經修訂)及第38號 - 折舊及攤銷可接納之方法的澄清
Amendments to HKAS 7, Disclosure Initiative
《香港會計準則》第7號(經修訂)-披露計劃
HKFRS 9, Financial instruments
《香港財務報告準則》第9號 - 金融工具
HKFRS 15, Revenue from contracts with customers
《香港財務報告準則》第15號 - 來自客戶合約收入
HKAS 16, Leases
《香港會計準則》第16號 - 租賃
The Group is in the process of making an assessment of what the impact of these amendments is expected to be in the period of initial application. So far it has concluded that the adoption of them is unlikely to have a signi cant impact on the Group’s nancial statements.
於下列日期或其後開始的會計年度生效
1 January 2016
二零一六年一月一日
1 January 2017
二零一七年一月一日
1 January 2018
二零一八年一月一日
1 January 2018
二零一八年一月一日
1 January 2019
二零一九年一月一日
本集團正在評估這些修訂和新準則對初始採用 期間的影響。到目前為止，本集團相信，採納這 些修訂和新準則不大可能會嚴重影響本集團的 財務狀況。
香港教育大學 2015-2016年報
139
Effective for accounting periods beginning on or after
