貿易通2018年年報

113 二零一八年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註 （續） 1 主要會計政策（續） (c) 會計政策變動（續） (ii) 《香港財務報告準則》第 15 號， 來自 客戶合約的收益 《香港財務報告準則》第 15 號建立了 一個確認來自客戶合約的收益及若 干成本的綜合框架。《香港財務報告 準則》第 15 號取代《香港會計準則》 第 18 號， 收益 （其涵蓋銷售商品及提 供服務產生的收益）。 《香港財務報告準則》第 15 號亦引入 額外的定性及定量披露規定，旨在 使財務報表使用者瞭解與客戶合約 產生的收益及現金流的性質、金 額、時間及不確定性。 採納《香港財務報告準則》第 15 號並 無對本集團的財務狀況及財務業績 造成任何重大影響。 a. 收益確認時間 過往，提供服務產生的收益於 向客戶提供服務時確認，訂用 費則隨時間確認，而銷售貨品 的收益一般於貨品的擁有權風 險及回報轉予客戶之時予以確 認。 1 Significant accounting policies (Continued) (c) Changes in accounting policies (Continued) (ii) HKFRS 15, Revenue from contracts with customers HKFRS 15 establishes a comprehensive framework for recognising revenue and some costs from contracts with customers. HKFRS 15 replaces HKAS 18, Revenue , which covered revenue arising from sale of goods and rendering of services. HKFRS 15 also introduces additional qualitative and quantitative disclosure requirements which aim to enable users of the financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The adoption of HKFRS 15 does not have any material impact on the financial position and the financial result of the Group. a. Timing of revenue recognition Previously, revenue arising from provision of services was recognised when services had been provided to customers and subscription fees were recognised over time, whereas revenue from sale of goods was generally recognised at a point in time when the risks and rewards of ownership of the goods had passed to the customers.