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貿易通電子貿易有限公司
二零一七年中期報告
59
Notes to the Unaudited Interim Financial Report
(Continued)
未經審核中期財務報告附註
（續）
22
截至二零一七年六月三十日止六個月已
頒佈但尚未生效的修訂、新訂準則及詮
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
的收益」（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。所有權風險及回報的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。
由於從風險及回報法轉變為按合約轉讓控制權法，本
集團預期採納《香港財務報告準則》第
15
號不會產生重
大影響。這將取決於銷售合約的條款及該合約中任何
特定履約條款的可執行性，而該等條款可能會因合約
執行的司法管轄區而有所不同。對於本集團合約的其
餘部分，收益確認時間點亦可能較根據現行會計政策
提前或推遲。然而，釐定有關會計政策變動是否會對
任何特定財務報告期間呈報的金額有重大影響仍須待
進一步分析。
《香港財務報告準則》第
16
號，「租賃」
現時，本集團為目前分類為經營租賃的物業的承租人。
一旦採納《香港財務報告準則》第
16
號，承租人將不再
區分融資租賃及經營租賃。相反，受可行權宜方法的
規限，承租人將按與現有融資租賃會計處理方法類似
的方式將所有租約入賬，即於租約開始日期，承租人
將按未來最低租賃付款的現值確認及計量租賃負債，
及將確認相應的「使用權」資產。於初步確認該資產及
負債後，承租人將確認租賃負債尚未清償結餘所產生
的利息開支及使用權資產折舊，而非根據現行政策於
租期內有系統地確認根據經營租約產生的租賃開支。
作為一項可行權宜方法，承租人可選擇不將此會計模
式應用於短期租賃（即租期為
12
個月或以下）及低價值
資產的租賃，於該等情況下，租金開支將繼續於租期
內有系統地確認。
22 Possible impact of amendments, new standards and
interpretations issued but not yet effective for the six
months ended 30 June 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.
As a result of this change from the risk-and-reward approach to the contract-
by-contract transfer-of-control approach, the Group expects no material
impact from the adoption of HKFRS 15. This will depend on the terms of the
sales contract and the enforceability of any specific performance clauses
in that contract, which may vary depending on the jurisdiction in which the
contract would be enforced. It is also possible that for the remainder of the
Group’s contracts the point in time when revenue is recognised may be
earlier or later than under the current accounting policy. However, further
analysis is required to determine whether this change in accounting policy
may have a material impact on the amounts reported in any given financial
reporting period.
HKFRS 16, Leases
Currently the Group is a lessee of leases for properties which are currently
classified as operating leases.
Once HKFRS 16 is adopted, lessees will no longer distinguish between
finance leases and operating leases. Instead, subject to practical
expedients, lessees will account for all leases in a similar way to current
finance lease accounting, i.e. at the commencement date of the lease the
lessee will recognise and measure a lease liability at the present value of
the minimum future lease payments and will recognise a corresponding
“right-of-use” asset. After initial recognition of this asset and liability,
the lessee will recognise interest expense accrued on the outstanding
balance of the lease liability, and the depreciation of the right-of-use asset,
instead of the current policy of recognising rental expenses incurred under
operating leases on a systematic basis over the lease term. As a practical
expedient, the lessee can elect not to apply this accounting model to short-
term leases (i.e. where the lease term is 12 months or less) and to leases of
low-value assets, in which case the rental expenses would continue to be
recognised on a systematic basis over the lease term.