貿易通2018年中報

44 Tradelink Electronic Commerce Limited  Interim Report 2018 Notes to the Unaudited Interim Financial Report (Continued) 未經審核中期財務報告附註 （續） 2 會計政策變動（續） (c) 《香港財務報告準則》第 15 號， 來自 客戶合約的收益 （續） (i) 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。 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。 2 Changes in accounting policies (Continued) (c) HKFRS 15, Revenue from contracts with customers (Continued) (i) Timing of revenue recognition Previously, revenue arising from provision of services was recognised when services had been provided to customers and subscription fees are 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. 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.