貿易通2018年年報

115 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 （續） b. 重大融資部分 《香港財務報告準則》第 15 號規 定實體於合約包含重大融資部 分時，須就貨幣時間價值調整 交易價格，不論客戶付款將較 收益確認明顯提前或嚴重延期 收取。 會計政策變動並無對本集團的 財務狀況及財務業績造成重大 影響。 c. 合約成本、資產及負債呈列 根據《香港財務報告準則》第 15 號，應收款項僅於本集團擁有 無條件權利收取代價時確認。 倘本集團擁有無條件收取合約 內承諾商品及服務代價的權利 前 確 認 相 關 收 益（見 附 註 1(d) ） ，則收取代價的權利歸類 入合約資產。類似地，倘在本 集團確認相關收益前，客戶已 支付代價，或者根據合約要求 應當支付代價且該代價的支付 已 經 到 期，則 應 確 認 合 約 負 債，而非應付款項。對於與客 戶簽訂一份單一合約，應以合 約資產淨額或合約負債淨額呈 列。對於與客戶簽訂的多份合 約，不相關合約的合約資產與 合約負債不能以淨額基準呈列 （ 見 附註 1(l) ） 。 過往，有關進行中合約的合約 結餘分別於財務狀況表中「應收 賬款」或「應付賬款及其他應付 款」呈列，而收益就上文 a. 段所 闡述的理由確認。 1 Significant accounting policies (Continued) (c) Changes in accounting policies (Continued) (ii) HKFRS 15, Revenue from contracts with customers (Continued) b. Significant financing component HKFRS 15 requires an entity to adjust the transaction price for the time value of money when a contract contains a significant financing component, regardless of whether the payments from customers are received significantly in advance of revenue recognition or significantly deferred. The change in accounting policy had no material impact on the financial position and the financial result of the Group. c. Presentation of contract costs, assets and liabilities Under HKFRS 15, a receivable is recognised only if the Group has an unconditional right to consideration. If the Group recognises the related revenue (see Note 1(d) ) before being unconditionally entitled to the consideration for the promised goods and services in the contract, then the entitlement to consideration is classified as a contract asset. Similarly, a contract liability, rather than a payable, is recognised when a customer pays consideration, or is contractually required to pay consideration and the amount is already due, before the Group recognises the related revenue. For a single contract with the customer, either a net contract asset or a net contract liability is presented. For multiple contracts, contract assets and contract liabilities of unrelated contracts are not presented on a net basis (see Note 1(l) ). Previously, contract balances relating to contracts in progress were presented in the statement of financial position under “trade receivables” or “trade creditors and other payables” respectively and the revenue was recognised for the reasons explained in paragraph a. above.