111
࠰
ಥ
܊ג
ึ
2014
ϋϋజ
Notes to the Financial Statements
ৌਕజ
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F I NANC I A L S T A T EMENT S
財務報表
3 Significant accounting policies
(continued)
(b) Changes in accounting policies
(continued)
Effective for accounting
periods beginning
on or after
Amendments to HKAS 32,
Financial instruments: Presentation –
Offsetting financial assets and
financial liabilities
1 January 2014
HKFRS 9,
Financial instruments
Undetermined
The Housing Society is in the process of making an assessment of
what the impact of these amendments and new standards is
expected to be in the period of initial application. Apart from the
application of HKFRS 9, so far it has concluded that the adoption
of these amendments and new standards is unlikely to have a
significant impact on the Housing Society’s results of operations
and financial position. The application of HKFRS 9 may affect the
classification and measurement of the Housing Society’s financial
instruments. However, the Housing Society is unable to disclose
the impact arising from the adoption of this new standard until a
detailed review has been performed.
(c) Revenue recognition
Revenue is measured at fair value of the consideration received or
receivable. Provided it is probable that the economic benefits will
flow to the Housing Society and the revenue and costs, if
applicable, can be measured reliably, revenue is recognised in
profit or loss as follows:
Revenue arising from the sale of properties held for sale is
recognised when the respective properties have been completed
and delivered to the buyers. Deposits and instalments received on
properties sold prior to the date of revenue recognition are
included in the statement of financial position under forward sales
deposits received.
3
主要會計政策
（續）
(b)
會計政策變動
（續）
在以下日期或
之後開始的
會計期間生效
《香港會計準則》
第三十二號修訂
－
「金融資產與
金融負債的抵銷」
二零一四年
一月一日
《香港財務報告準則》
第九號 －
「金融
工具」
未決定
房屋協會正在評估這些修訂和新準
則對初始採用期間的影響。到目前
為止，除香港財務報告準則第九號
外，房屋協會認為採納前述之修訂
及新準則對房屋協會之經營業績
及財務狀況不可能構成重大影響。
香港財務報告準則第九號的應用
將影響房屋協會財務工具的分類及
計量。但房屋協會現在未能披露其
應用之影響直至進行一個詳細之
審閱。
(c)
收入確認
收入是以實收或應收代價的公允價
值計量。如果經濟效益很可能會流
入房屋協會，而收入和成本（如適
用）又能夠可靠地計量時，收入便
會根據下列基準確認 ︰
銷售持有待出售物業所產生的收入
是以個別物業竣工及轉讓給買家時
入賬。在確認收入當日前就銷售物
業收取的訂金和分期付款則記入財
務狀況表的已收預售樓宇按金內。
