香港土地註冊處營運基金
The Land Registry Trading Fund Hong Kong
106
財務報表附註
（續）
Notes to the Financial Statements
(continued)
25.
已頒布但於截至二零一四年
三月三十一日止年度尚未生效
的修訂、新準則及詮釋可能造
成的影響
Possible impact of amendments, new
standards and interpretations issued
but not yet effective for the year ended
31 March 2014
直至本財務報表發出之日，香港會計師公會已頒布多項修訂、新準則及詮釋。其中包括於截至二零一四
年三月三十一日止年度尚未生效，亦沒有提前在本財務報表中被採納的修訂、新準則及詮釋。
Up to the date of issue of these financial statements, the HKICPA has issued a number of amendments,
new standards and interpretations which are not yet effective for the year ended 31 March 2014 and
which have not been early adopted in these financial statements.
土地註冊處營運基金正就該等修訂、新準則及詮釋在首次採納期間預計會產生的影響進行評估。迄今的結
論是採納該等修訂、新準則及詮釋不大可能會對土地註冊處營運基金的運作成果及財務狀況有重大影響。
The LRTF is in the process of making an assessment of what the impact of these amendments, new
standards and interpretations is expected to be in the period of initial adoption. So far it has concluded
that the adoption of them is unlikely to have a significant impact on the LRTF’s results of operations and
financial position.
下列財務報告準則修訂及新準則可能會導致日後的財務報表須作出新的或經修訂的資料披露：
The following developments may result in new or amended disclosures in future financial statements:
在以下日期或之後
開始的會計期生效
Effective for
accounting periods
beginning on or after
香港會計準則第
16
號「物業、設備及器材」及
香港會計準則第
38
號「無形資產」的修訂：
—
澄清折舊及攤銷的可接納方法
二零一六年一月一日
Amendments to HKAS 16, Property, Plant and Equipment and
HKAS 38, Intangible Assets
— Clarification of Acceptable Methods of Depreciation and Amortization
1 January 2016
香港會計準則第
36
號「資產減值」的修訂：
—
非金融資產可收回金額的披露
二零一四年一月一日
Amendments to HKAS 36, Impairment of Assets
— Recoverable Amount Disclosures for Non-Financial Assets
1 January 2014
香港財務報告準則第
9
號「金融工具」
二零一八年一月一日
HKFRS 9, Financial Instruments
1 January 2018
香港財務報告準則第
15
號「來自客戶合約之收入」
二零一七年一月一日
HKFRS 15, Revenue from Contracts with Customers
1 January 2017
