Page 192 - Hong Kong Housing Society Annual Report 2024/25

2.3 Issued but not yet effective HKFRS Accounting 2.3 已頒布但未生效之香港財務
Standards 報告準則會計準則

The Housing Society has not applied the following new 房屋協會並未在這些財務報表中應用下
and revised HKFRS Accounting Standards, that have 列已頒布但尚未生效的新訂及經修訂香
been issued but are not yet effective, in these financial 港財務報告準則會計準則，預期在成為
statements, which are expected to be relevant to the 有效時與房屋協會有關：
Housing Society upon becoming effective:
HKFRS 18 – Presentation and 香港財務報告準則 － 財務報表之呈列及
Disclosure in Financial 第十八號 披露 3
Statements 3
HKFRS 19 – Subsidiaries without 香港財務報告準則 － 非公共受託責任
Public Accountability 第十九號 附屬公司：
Disclosures 3 披露 3
Amendments to HKFRS 9 – Amendments to the 香港財務報告準則 － 金融工具分類及
and HKFRS 7 Classification and 第九號及香港 計量的修訂 2
Measurement of 財務報告準則
Financial Instruments 2 第七號（修訂）
Amendments to HKAS 21 – Lack of Exchangeability 1 香港會計準則 － 缺乏可兌換性 1
第二十一號
（修訂）
Annual Improvements – Amendments to HKFRS 香港財務報告 － 香港財務報告準
to HKFRS Accounting 1, HKFRS 7, HKFRS 9, 準則會計準則 則第一號，香
Standards – Volume 11 HKFRS 10 and HKAS 7 2 年度改進－第 港財務報告準
十一卷 則第七號，香
港財務報告準
則第九號，香
港財務報告準
則第十號及香
港會計準則第
七號 2

1 Effective for annual periods beginning on or after 1 January 2025 1 於二零二五年一月一日或之後開始的年度期間
生效
2 Effective for annual periods beginning on or after 1 January 2026 2 於二零二六年一月一日或之後開始的年度期間
生效
3 Effective for annual/reporting periods beginning on or after 1 January 2027 3 於二零二七年一月一日或之後開始的年度╱報
告期間生效

The new and revised HKFRS Accounting Standards are 這些新訂及經修訂香港財務報告準則會
expected to have no significant effect on the Housing 計準則預期對房屋協會的財務報表並無
Society’s financial statements. 重大影響。

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