貿易通2018年年報

Tradelink Electronic Commerce Limited Annual Report 2018 114 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 （續） a. 收益確認時間（續） 根據《香港財務報告準則》第 15 號，收益於客戶獲得合約內承 諾提供的貨品或服務之控制權 時確認。此可為單一時間點或 隨時間。《香港財務報告準則》 第 15 號確定以下對承諾提供的 貨品或服務之控制權被視為隨 時間轉移之三種情況： A. 當客戶於實體履約時同時 接受及使用實體履約所提 供之利益時； B. 當實體履約創造或增強一 項於資產被創造或增強時 由客戶控制之資產（如在建 工程）時； C. 當實體之履約並無創造對 實體而言具替代用途之資 產，且該實體對迄今完成 之履約付款具有可執行權 利時。 倘合約條款及實體活動並不屬 於任何該等三種情況，則根據 《香港財務報告準則》第 15 號， 實體於某一指定時間點（即控制 權轉移時）確認銷售貨品或服務 的收益。擁有權風險及回報之 轉移僅為於釐定控制權轉移發 生時將考慮的其中一項指標。 採納《香港財務報告準則》第 15 號不會對本集團確認收益產生 重大影響。 1 Significant accounting policies (Continued) (c) Changes in accounting policies (Continued) (ii) HKFRS 15, Revenue from contracts with customers (Continued) a. Timing of revenue recognition (Continued) Under HKFRS 15, revenue is recognised when the customer obtains control of the promised good or service in the contract. This may be at a single point in time or over time. HKFRS 15 identifies the following three situations in which control of the promised good or service is regarded as being transferred over time: A. When the customer simultaneously receives and consumes the benefits provided by the entity’s performance, as the entity performs; B. When the entity’s performance creates or enhances an asset (for example work in progress) that the customer controls as the asset is created or enhanced; C. When the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date. If the contract terms and the entity’s activities do not fall into any of these 3 situations, then under HKFRS 15 the entity recognises revenue for the sale of that good or service at a single point in time, being when control has passed. Transfer of risks and rewards of ownership is only one of the indicators that is considered in determining when the transfer of control occurs. The adoption of HKFRS 15 does not have a significant impact on when the Group recognises revenue.