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香港數碼港管理有限公司
2015/16
年報
99
Notes to the Financial Statements
財務報表附註
2
主要會計政策
（續）
(b)
採納修訂及新訂準則
(i)
截至
2016
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若干於本公司現行
會計期間首次生效之新訂及經修訂香港財
務報告準則。採納此等對香港財務報告準
則之修訂對本公司現行或過往期間業績及
財務狀況並無重大影響。
(ii)
截至
2016
年
3
月
31
日止年度尚未生效之
準則及現有準則之修訂
截至本財務報表刊發日期，香港會計師公
會已頒布多項尚未於截至
2016
年
3
月
31
日止年度生效亦未於本財務報表採納之修
訂及新訂準則，包括以下可能與本公司相
關之修訂及新訂準則。
於以下日期
或之後開始之
會計期間生效
2012
年至
2014
年週期
之香港財務報告準則
年度改進
2016
年
1
月
1
日
香港會計準則第
1
號之
修訂，
披露計劃
2016
年
1
月
1
日
香港會計準則第
16
號及
香港會計準則第
38
號
之修訂，
澄清折舊及攤
銷之可接受方法
2016
年
1
月
1
日
香港財務報告準則第
15
號，
客戶合約收入
2018
年
1
月
1
日
香港財務報告準則第
9
號，
金融工具
2018
年
1
月
1
日
香港財務報告準則第
16
號，
租賃
2019
年
1
月
1
日
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。
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 2016
The HKICPA has issued certain new and revised HKFRSs
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.
(ii) Standards and amendments to existing standards that
are not yet effective for the year ended 31 March 2016
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 2016 and which have not been adopted in these
financial statements. These include the following which
may be relevant to the Company.
Effective for
accounting
periods
beginning on or
after
Annual Improvements to HKFRSs
2012–2014 Cycle
1 January 2016
Amendments to HKAS 1,
Disclosure
initiative
1 January 2016
Amendments to HKAS 16 and HKAS 38,
Clarification of acceptable methods of
depreciation and amortisation
1 January 2016
HKFRS 15,
Revenue from contracts with
customers
1 January 2018
HKFRS 9,
Financial instruments
1 January 2018
HKFRS 16,
Leases
1 January 2019
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.