Annual Report 2013-14
年報
91
財務報表附註
（續）
Notes to the Financial Statements
(continued)
2.
主要會計政策
（續）
Significant accounting policies
(continued)
2.13
新訂及經修訂香港財務報告準
則的影響
Impact of new and revised HKFRSs
香港會計師公會已頒布若干新訂或經修訂的香港財務報告準則，於本會計期生效或供提前採納。
當中適用於土地註冊處營運基金財務報表的一項，開列如下：
The HKICPA has issued certain new and revised HKFRSs that are first effective or available for early
adoption for the current accounting period. Of these, the following is relevant to LRTF’s financial
statements:
香港會計準則第
1
號「財務報表的
呈報
—
其他全面收益項目的
呈報」的修訂
Amendments to HKAS 1, Presentation of Financial
Statements — Presentation of Items of
Other Comprehensive Income
香港會計準則第
1
號的修訂規定，日後在符合若干條件時會被重新分類為損益的其他全面收益項目，
與永不會被重新分類為損益的其他全面收益項目，須分別作出呈報。由於土地註冊處營運基金並
無其他全面收益項目，此項修訂對土地註冊處營運基金的財務報表沒有影響。
The amendments to HKAS 1 require entities to present separately the items of other
comprehensive income that would be reclassified to profit or loss in the future if certain conditions
are met from those that would never be reclassified to profit or loss. There is no impact on the
LRTF’s financial statements as the LRTF does not have items of other comprehensive income.
修訂內容亦包括建議把「全面收益表」改稱為「損益及其他全面收益表」。使用新名稱與否，並非強
制，土地註冊處營運基金已選擇沿用舊稱「全面收益表」。
The amendments also introduce a new terminology for the “Statement of Comprehensive
Income” to be renamed as the “Statement of Profit or Loss and Other Comprehensive Income”.
The use of this new terminology is not mandatory. The LRTF has chosen to retain the title of
“Statement of Comprehensive Income”.
土地註冊處營運基金並沒有採納在本會計期尚未生效的任何新香港財務報告準則（附註
25
）。
The LRTF has not applied any new HKFRSs that are not yet effective for the current accounting
period (note 25).
