Page 191 - Hong Kong Housing Society Annual Report 2024/25

AUDITED FINANCIAL STATEMENTS 已審核財務報表
NOTES TO THE FINANCIAL STATEMENT 財務報表附註

2.2 Changes in accounting policies and 2.2 會計政策及披露變動
disclosures

The Housing Society has adopted the following revised 房屋協會就本年財務報表首次採納以下
HKFRS Accounting Standards for the first time for the 適用於房屋協會的經修訂香港財務報告
current year’s financial statements, which is applicable to 準則會計準則。
the Housing Society.
Amendments to HKFRS 16 – Lease Liability in a Sale 香港財務報告準則 － 售後租回的租賃
and Leaseback 第16號（修訂） 負債
Amendments to HKAS 1 – Classification of Liabilities 香港會計準則 － 將負債分類為流動
as Current or 第一號（修訂） 或非流動
Non-current
Amendments to HKAS 1 – Non-current Liabilities 香港會計準則 － 附帶契諾的非流動
with Covenants 第一號（修訂） 負債

The adoption of these revised HKFRS Accounting Standards 這些經修訂香港財務報告準則會計準則
has had no significant effect on the Housing Society’s 的採納對房屋協會財務報表並無重大影
financial statements. 響。

Hong Kong Housing Society Annual Report 2024/25 香港房屋協會 2024/25 年度年報 189