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177
二零一七年年報
貿易通電子貿易有限公司
Notes to the Financial Statements
(Continued)
財務報表附註
（續）
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（續）
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）就銷售貨物或服務確認收益。所有權風
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。
本集團已評定該新收益準則不大可能對其確
認來自提供
GETS
服務的收益的方式造成重大
影響。就商業服務、保安方案及其他服務，
收益確認視乎合約條款及該合約中任何具體
履約條款的可執行情況，可能會因為執行合
約的司法管轄區不同而變化。此將導致收益
會早於現行會計政策確認。
本集團計劃選擇就採納《香港財務報告準則》
第
15
號使用累積效應過渡法，並將確認首次
應用的累積效應，作為對二零一八年一月一
日權益期初結餘的調整。誠如《香港財務報
告準則》第
15
號所允許，本集團計劃僅將該等
新規定應用於二零一八年一月一日前尚未完
成的合約。由於二零一七年十二月三十一日
商業服務、保安方案及其他服務的「開放」合
約數目有限，本集團預期於首次採納《香港
財務報告準則》第
15
號時將作出的過渡調整
並不重大。然而，上述會計政策的預期變動
可能對本集團於二零一八年以後的財務業績
產生重大影響。新準則將要求實體修訂其會
計程序及內部監控，而此等變動尚未完成。
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
(Continued)
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 will be considered in
determining when the transfer of control occurs.
The Group has assessed that the new revenue standard is not likely
to have significant impact on how it recognises revenue from
provision of GETS services. For Commercial Services, Security
Solutions and Other Services, revenue recognition would depend on
terms of the contract and enforceability of any specific performance
clauses in that contract, which may vary depending on the
jurisdiction in which the contract would be enforced. This will result
in revenue being recognised earlier than the current accounting
policy.
The Group plans to elect to use the cumulative effect transition
method for the adoption of HKFRS 15 and will recognise the
cumulative effect on initial application as an adjustment to the
opening balance of equity at 1 January 2018. As allowed by HKFRS
15, the Group plans to apply the new requirements only to
contracts that are not completed before 1 January 2018. Since the
number of “open” contracts for Commercial Services, Security
Solutions and Other Services at 31 December 2017 is limited, the
Group expects that the transition adjustment to be made upon the
initial adoption of HKFRS 15 will not be material. However, the
expected changes in accounting policies as described above could
have a material impact on the Group’s financial results from 2018
onwards. The new standard will require the entity to revise its
accounting processes and internal controls, and these changes are
not yet complete.