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Annual Report 2021 年報
已頒佈但尚未生效之新訂及經修訂之《香港財務報告準則》
New and amendments to HKFRSs in issue but not yet effective
The Group has not early applied the following new and amendments to HKFRSs that have been issued but are not yet effective:
本會並無提早應用下列已頒佈但尚未生效之新訂及經修訂 之香港財務報告準則:
香港財務報告準則第17號 香港財務報告準則第3號(修訂)
香港財務報告準則第10號及 香港會計準則第28號(修訂)
香港會計準則第1號(修訂)
香港財務報告準則第16號(修訂)
香港會計準則第1號及香港財 務報告準則實務報告第2號 (修訂)
香港會計準則第8號(修訂) 香港會計準則第12號(修訂)
香港會計準則第16號(修訂)
香港會計準則第37號(修訂)
香港財務報告準則的修訂
保險合約及相關修訂3 提述概念框架2
投資者與其聯營公司或 合營公司之間的資 產出售或投入4
將負債分類為流動或非 流動以及香港詮釋 第5號3
二零二一 年六月三十 日後之2019新型冠 狀病毒 - 有關租金 寬減1
會計政策之披露3
會計估計之定義3 與單一交易產生之資
產及負債有關之遞 延稅項3
物業、廠房及設備 - 作 擬定用途前的所得 款項2
虧損性合約 - 履約成本2
香港財務報告準則2018 年至2020年週期之 年度改進2
HKFRS 17
Amendments to HKFRS 3
Amendment to HKFRS 10 and HKAS 28
Amendments to HKAS 1
Amendment to HKFRS 16
Amendments to HKAS 1 and HKFRS Practice Statement 2
Amendments to HKAS 8 Amendments to HKAS 12
Amendments to HKAS 16
Amendments to HKAS 37
Amendments to HKFRSs
Insurance Contracts and the related Amendments3
Reference to the Conceptual Framework2
Sale or Contribution of Assets between an Investor and its Associate or Joint Venture4
Classification of Liabilities as Current or Non-current and related amendments to Hong Kong Interpretation 5 (2020)3
Covid-19-Related Rent Concessions beyond 30 June 20211
Disclosure of Accounting Policies3
Definition of Accounting Estimates3
Deferred Tax related to Assets and Liabilities arising from a Single Transaction3
Property, Plant and Equipment - Proceeds before Intended Use2
Onerous Contracts - Cost of Fulfilling a Contract2
Annual Improvements to HKFRSs 2018 - 20202
1 於2021年4月1日或之後開始之年度期間生效
2 於2022年1月1日或之後開始之年度期間生效
3 於2023年1月1日或之後開始之年度期間生效
4 於待定日期或之後開始之年度期間生效
本會會董會預期，於可預見之將來，應用所有其他新訂
及經修訂之香港財務報告準則將不會對綜合財務報表構
成重大影響。
1 2 3 4
Effective for annual periods beginning on or after 1 April 2021
Effective for annual periods beginning on or after 1 January 2022
Effective for annual periods beginning on or after 1 January 2023
Effective for annual periods beginning on or after a date to be determined
The Committee Members of the Chamber anticipate that the application of all new and amendments to HKFRSs will have no material impact on the consolidated financial statements in the foreseeable future.