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香港數碼港管理有限公司
年報
2014/15
91
Notes to the Financial Statements
財務報表附註
Page 91
2 Significant accounting policies
(continued)
(b) Adoption of amendments and new standards
(i) New and revised standards and amendments effective
for the year ended 31 March 2015
The HKICPA has issued certain amendments to HKFRSs
and one new Interpretation that are first effective for the
current accounting period of the Company. The adoption
of these amendments to HKFRSs has no material effect
on the Company’s results and financial position for the
current or prior periods.
In addition, the requirements of Part 9, “Accounts and
Audit”, of the Hong Kong Companies Ordinance (Cap.
622) came into operation at the start of the Company’s
current financial year. The adoption of the requirements
has primarily impacted the presentation and disclosure of
information in the financial statements. These changes
mainly include updating any references to the Hong Kong
Companies Ordinance to refer to the current Hong Kong
Companies Ordinance and replacing certain terminology
no longer used in the Hong Kong Companies Ordinance
with terminology used in HKFRSs.
(ii) Standards and amendments to existing standards that
are not yet effective for the year ended 31 March 2015
Up to the date of issue of these financial statements, the
HKICPA has issued a few amendments and new
standards which are not yet effective for the year ended
31 March 2015 and which have not been adopted in these
financial statements.
The Company is in the process of making an assessment
of the impact of these new standards and amendments to
standards and is not yet in a position to state whether
they would have a significant impact on the Company’s
results and financial position.
2
主要會計政策
（續）
(b)
採納修訂及新訂準則
(i)
截至
2015
年
3
月
31
日止年度生效之新訂
及經修訂準則以及修訂
香港會計師公會已頒布對香港財務報告準
則之若干修訂及一項新訂詮釋，於本公司
現行會計期間首次生效，採納此等對香港
財務報告準則之修訂對本公司現行及過往
期間業績及財務狀況並無重大影響。
此外，香港法例第
622
章香港公司條例第
9
部「賬目及審計」的規定於本公司現行財
政年度開始時生效。採納此等規定主要影
響財務報表之呈列及資料披露。此等變動
主要包括更新對香港公司條例之提述為現
行香港公司條例以及以香港財務報告準則
所用詞彙取代若干不再於香港公司條例使
用之詞彙。
(ii)
截至
2015
年
3
月
31
日止年度尚未生效之
準則及現有準則之修訂
截至財務報表發行日期，香港會計師公會
已頒布多項尚未對截至
2015
年
3
月
31
日
止年度生效而亦未於財務報表採納之修訂
及新訂準則。
本公司正在評估此等新訂準則及準則修訂
之影響，但現時未能說明此等新訂準則及
準則修訂會否對本公司之業績及財務狀況
構成重大影響。