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Tradelink Electronic Commerce Limited
貿易通電子貿易有限公司
Notes to the Unaudited Interim Financial Report
(Continued)
未經審核中期財務報告附註
（續）
2 Changes in accounting policies
The HKICPA has issued the following amendments to HKFRSs that are first
effective for the current accounting period of the Group and the Company.
• Annual Improvements to HKFRSs 2012-2014 Cycle
• Amendments to HKAS 1,
Presentation of financial statements:
Disclosure initiative
None of these developments have had a material effect on how the
Group’s results and financial position for the current or prior periods have
been prepared or presented. The Group has not applied any new standard
or interpretation that is not yet effective for the current accounting period.
3 Revenue
The principal business of the Group is the provision of front-end Government
Electronic Trading Services (“GETS”) for processing certain official trade-
related documents.
Revenue represents the value of services provided and goods supplied to
customers. The amount of each significant category of revenue recognised
during the period is disclosed in
Note 4
.
2
會計政策變動
會計師公會頒佈了下列《香港財務報告準則》的修訂，
並於本集團及本公司的本會計期間首次生效。
•
二零一二年至二零一四年週期《香港財務報告準
則》的年度改進
•
《香港會計準則》第
1
號修訂本「
財務報表的呈列：
披露計劃
」
該等改進概無對本集團本期間或過往期間業績及財務
狀況的編製或呈列有重大影響。本集團並無應用任何
於本會計期間尚未生效的新訂準則或詮釋。
3
收益
本集團的主要業務為提供處理若干政府有關貿易文件
的前端政府電子貿易服務（「
GETS
」）。
收益指為客戶提供服務及供應貨品的價值。期內，各
主要收益項目的已確認金額載於
附註
4
。