Tradelink 2019 Annual Report

Notes to the Financial Statements (Continued) 財務報表附註 （續） Tradelink Electronic Commerce Limited Annual Report 2019 110 1 主要會計政策（續） (b) 財務報表的編製基準（續） 本集團持續就所作估計及相關假設作出 評估。會計估計的變動如僅影響當期， 則有關會計估計變動將於當期確認。如 該項會計估計變動影響當期及以後期 間，則有關會計估計變動將於當期及以 後期間確認。導致估算出現不確定性的 主要緣由將於 附註 2 披露。 (c) 會計政策變動 香港會計師公會頒佈了一項新《香港財 務報告準則》，《香港財務報告準則》第 16 號， 租賃 及多項《香港財務報告準則》的 修訂，該等準則及修訂於本集團的本會 計期間首次生效。 除《香港財務報告準則》第 16 號， 租賃 外， 該等變動對當前或過往期間本集團已編 製或呈列的業績及財務狀況並無重大影 響。本集團並無提早採納於本會計期間 仍未生效的任何新訂準則或詮釋。 《香港財務報告準則》第 16 號， 租賃 《香港財務報告準則》第 16 號取代《香港 會計準則》第 17 號， 租賃 及相關詮釋、香 港（國際財務報告詮釋委員會）詮釋第 4 號， 釐定安排是否包括租賃、 香港（詮釋 常務委員會）詮釋第 15 號， 經營租賃 — 優惠及 香港（詮釋常務委員會）詮釋第 27 號， 評估涉及租賃法律形式交易的內 容 。其就承租人引入單一會計模式，並 規定承租人就所有租賃確認使用權資產 及租賃負債，惟租期為 12 個月或以下的 租賃（「短期租賃」）及低價值資產的租賃 除外。出租人的會計規定則大致保留《香 港會計準則》第 17 號的規定。 《香港財務報告準則》第 16 號亦引入額外 定性及定量披露規定，旨在使財務報表 使用者評估租賃對實體的財務狀況、財 務表現及現金流量的影響。 本集團已自二零一九年一月一日起首次 採納《香港財務報告準則》第 16 號。本集 團已選用經修訂追溯法，於首次採納《香 港財務報告準則》第 16 號後，並無對二零 一九年一月一日的期初權益結餘造成影 響。比較資料未被重列且繼續根據《香港 會計準則》第 17 號呈報。 1 Significant accounting policies (Continued) (b) Basis of preparation of the financial statements (Continued) The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. Major sources of estimation uncertainty are disclosed in Note 2 . (c) Changes in accounting policies The HKICPA has issued a new HKFRS, HKFRS 16, Leases , and a number of amendments to HKFRSs that are first effective for the current accounting period of the Group. Except for HKFRS 16, Leases , none of the 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. HKFRS 16, Leases HKFRS 16 replaces HKAS 17, Leases , and the related interpretations, HK(IFRIC) 4, Determining whether an arrangement contains a lease , HK(SIC) 15, Operating leases — incentives , and HK(SIC) 27, Evaluating the substance of transactions involving the legal form of a lease . It introduces a single accounting model for lessees, which requires a lessee to recognise a right-of-use asset and a lease liability for all leases, except for leases that have a lease term of 12 months or less (“short-term leases”) and leases of low value assets. The lessor accounting requirements are brought forward from HKAS 17 substantially unchanged. HKFRS 16 also introduces additional qualitative and quantitative disclosure requirements which aim to enable users of the financial statements to assess the effect that leases have on the financial position, financial performance and cash flows of an entity. The Group has initially applied HKFRS 16 as from 1 January 2019. The Group has elected to use the modified retrospective approach and there was no impact to the opening balance of equity at 1 January 2019 upon the initial application of HKFRS 16. Comparative information has not been restated and continues to be reported under HKAS 17.