Page 137 - 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 (續)
《香港財務報告準則》第15號-源自客戶 合同的收入
香港財務報告準則第15號為收入確認制定一 個全新架構，引入五個步驟的模式來確認收 入的時間和方式。當企業實體把貨物或服務 的控制權轉移給客戶時，企業實體按其預計 可獲得的金額確認收入。這項準則預計不會 對本集團的收入確認產生任何重大影響。本 集團仍然需要評估香港財務報告準則第15號 的全面影響。
《香港財務報告準則》第16號-租賃
預期香港財務報告準則第16號將不會大幅 影響出租人根據租約核算其權利及義務的方 式。然 而，採 用 香 港 財 務 報 告 準 則 第 1 6 號 後， 承租人將不再區分融資租賃及經營租賃。相 反，除非應用簡便實務操作方法，承租人將 按與現有融資租賃會計處理方法類似的方法 核 算 所 有 租 約，即 於 租 約 開 始 日 期，承 租 人 將 按日後最低租賃付款的現值確認及計算租賃 負 債，及 將 確 認 相 應 的「 使 用 權 」資 產。於 初 步確認該資產及負債後，承租人將確認租賃 負債結餘所產生的利息開支及使用權資產折 舊，而非根據現有政策於租期內按系統基準 確認根據經營租約所產生的租賃開支。如附 註1.15所披露，本集團有透過經營租賃獲得使 用的資產。本集團目前正在評估採用香港財 務報告準則第16號對其財務報表的影響。
33 Possible impact of amendments, new standards and interpretations issued but not yet effective for the year ended 30 June 2017 (Continued)
HKFRS 15, Revenue from contracts with customers
HKFRS 15 establishes a new framework for income recognition.
It introduces a ve-step model in order to determine when and how to recognise income. Income is recognised when an entity transfers control of goods or services to a customer at the amount to which the entity expects to be entitled. The standard is not expected to have any material impact to the income recognition of the Group. The Group is yet to nalise the assessment of the full impact of HKFRS 15.
HKFRS 16, Leases
HKFRS 16 is not expected to impact signi cantly on the way that lessors account for their rights and obligations under a lease. However, once HKFRS 16 is adopted, lessees will no longer distinguish between nance leases and operating leases. Instead, subject to practical expedients, lessees will account for all leases in a similar way to current nance lease accounting, i.e. at the commencement date of the lease, the lessee will recognise and measure a lease liability at the present value of the minimum future lease payments and will recognise a corresponding “right-of-use” asset. After initial recognition of this asset and liability, the lessee will recognise interest expense accrued on the outstanding balance of the lease liability, and the depreciation of the right-of-use asset, instead of the current policy of recognising rental expenses incurred under operating leases on a systematic basis over the lease term. As disclosed in Note 1.15, the Group has the use of assets under operating leases. The Group is currently assessing the impacts of adopting HKFRS 16 on its nancial statements.
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香港教育大學 2016-2017 年報 / 135