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香港數碼港管理有限公司
年報 2013/14
145
2 Significant accounting policies
(continued)
Notes to the Financial Statements
財務報表附註
(b) Adoption of amendments and new standards
(continued)
(i) New and revised standards and amendments effective
for the year ended 31 March 2014
(continued)
Impacts of the adoption of these new or amended HKFRSs
are discussed below:
Amendments to HKAS 1,
Presentation of financial
statements — Presentation of items of other
comprehensive income
The amendments require entities to present separately
the items of other comprehensive income that would be
reclassified to the statement of comprehensive income in
the future if certain conditions are met from those that
would never be reclassified to profit or loss. This does not
affect the presentation in these financial statements as the
Company does not have any other comprehensive income.
HKFRS 13,
Fair value measurement
HKFRS 13 replaces existing guidance in individual HKFRSs
with a single source of fair value measurement guidance.
HKFRS 13 also contains extensive disclosure requirements
about fair value measurements for both financial
instruments and non-financial instruments. To the extent
that the requirements are applicable to the Company, the
Company has provided those disclosures in notes 3 and
13.
(ii) Standards and amendments to existing standards that
are not yet effective for the year ended 31 March 2014
The HKICPA has issued the following new or revised
HKFRSs, standards and amendments to existing standards
which are not yet effective for the year ended 31 March
2014 and have not been early adopted by the Company:
2
主要會計政策
（續）
(b)
採納修訂及新訂準則
（續）
(i)
截至
2014
年
3
月
31
日止年度生效之新訂
及經修訂準則以及修訂
（續）
以下論述採納該等新訂或經修訂《香港財
務報告準則》之影響：
《香港會計準則》第
1
號「
財務報表呈列
—
其他全面收益項目之呈列
」之修訂
有關修訂規定實體需要在符合若干條件之
情況下將日後重新分類至全面收益表之其
他全面收益項目，與永不需重新分類至損
益之項目分開呈列。由於本公司並無任何
其他全面收益項目，故此舉並不影響此等
財務報表之呈列。
《香港財務報告準則》第
13
號
「公允價值計量」
《香港財務報告準則》第
13
號以單一的公
允價值計量指引取代個別《香港財務報告
準則》之現有指引。《香港財務報告準則》
第
13
號亦同時規定須就計量金融工具及
非金融工具之公允價值作出全面披露規
定。因應適用於本公司之披露要求，本公
司已於附註
3
及附註
13
中作出有關披露。
(ii)
截至
2014
年
3
月
31
日止年度尚未生效之
準則及現有準則之修訂
香港會計師公會已頒布以下新訂或經修訂
之《香港財務報告準則》及對現有準則之修
訂，該等準則及修訂於截至
2014
年
3
月
31
日止年度尚未生效，而本公司亦未提前採
納：
Effective for
accounting periods
New or revised standards and amendments
beginning on or after
於下列日期或之後
新訂或經修訂準則及修訂
開始之會計期間生效
Amendments to HKAS 32,
Financial instruments:
Presentation — Offsetting financial assets and financial liabilities
1 January 2014
《香港會計準則》第
32
號「
金融工具：呈列－金融資產與金融負債之抵銷
」之修訂
2014
年
1
月
1
日
HKFRS 9,
Financial instruments
Note
《香港財務報告準則》第
9
號「
金融工具
」
附註
Note: The original effective date of 1 January 2015 is removed and the
附註：已撤銷原有生效日期
2015
年
1
月
1
日，新強制
new mandatory date is to be determined.
生效日期待定。