Page 135 - EdUHK Annual Report 2016-2017

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)
Notes to the Financial Statements
財務報表附註
已頒布但尚未在截至二零一七年六月三十 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 頒布多項修訂和新準則。這些修訂和新準則 在截至二零一七年六月三十日止年度尚未生 效及沒有在本財務報表採用，包括以下或會 適用於本集團的準則。
33 Possible impact of amendments, new standards and interpretations issued but not yet effective for the year ended 30 June 2017
Up to the date of issue of these nancial statements, the HKICPA has issued a number of amendments and new standards which are not yet effective for the year ended 30 June 2017 and which have not been adopted in these nancial statements. These include the following which may be relevant to the Group.
33
Amendments to HKAS 7, Statement of cash ows: disclosure initiative
《香港會計準則》第7號(經修訂)-現金流量表: 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-源自客戶合同的收入
HKFRS 16, Leases
《香港財務報告準則》第16號-租賃
The Group is in the process of making an assessment of what
the impact of these amendments and new standards is expected to be in the period of initial application. So far the Group has identi ed some aspects of the new standards which may have a signi cant impact on the Group’s nancial statements. Further details of the expected impacts are discussed below. As the Group has not completed its assessment, further impacts may be identi ed in due course and will be taken into consideration when determining whether to adopt any of these new requirements before their effective date and which transitional approach to take, where there are alternative approaches allowed under the new standards.
於下列日期或其後開始的會計年度生效
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，本集團已識別 了新準則的若干方面可能對綜合財務報表造 成重大影響。有關預期影響的詳情於下文論 述。由於本集團尚未完成其評估，故本集團 可於恰當時候識別進一步影響，並將於決定 是否在該等新規定生效日期前採納任何該等 新規定及根據新準則的可用替代方法中採用 何種過渡方法時考慮該等影響。
Effective for accounting periods beginning on or after
香港教育大學 2016-2017 年報
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