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176
Tradelink Electronic Commerce Limited
Annual Report 2017
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
32
截至二零一七年十二月三十一
日止年度會計期間已頒佈但尚
未生效的修訂、新準則及詮釋
可能產生的影響（續）
《香港財務報告準則》第
15
號，來自客戶
合約之收益
《香港財務報告準則》第
15
號建立了確認與客
戶合約之收益的全面框架。《香港財務報告
準則》第
15
號將取代現有收益準則，即《香港
會計準則》第
18
號，
收益
（包括銷售貨物及提
供服務所產生的收益）。
根據至今已完成的評估，本集團已識別下列
預期將受影響的範疇：本集團的收益確認政
策已於
附註
1(d)
披露。目前，提供服務所產生
的收益於向客戶提供服務時確認，且認購費
用隨著時間的過去而確認，而貨品銷售的收
益一般在所有權的風險及報酬已轉移給客戶
時確認。
根據《香港財務報告準則》第
15
號，收益於客
戶獲得合約之承諾貨物或服務之控制權時確
認。《香港財務報告準則》第
15
號確定了以下
對承諾貨物或服務之控制被視為隨時間轉移
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。
32 Possible impact of amendments, new
standards and interpretations issued but
not yet ef fec t i ve for the annua l
accounting period ended 31 December
2017 (Continued)
HKFRS 15, Revenue from contracts with customers
HKFRS 15 establishes a comprehensive framework for recognising
revenue from contracts with customers. HKFRS 15 will replace the
existing revenue standards, HKAS 18,
Revenue
, which covers
revenue arising from sale of goods and rendering of services.
Based on the assessment completed to date, the Group has
identified the following areas which are expected to be affected:
The Group’s revenue recognition policies are disclosed in
Note 1(d)
.
Currently, revenue arising from the provision of services is
recognised when services have been provided to customers and
subscription fees are recognised over time, whereas revenue from
the sale of goods is generally recognised when the risks and
rewards of ownership have passed to the customers.
Under HKFRS 15, revenue is recognised when the customer obtains
control of the promised good or service in the contract. HKFRS 15
identifies 3 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.