Notes to the Consolidated Financial Statements 合併財務報表附註 2023 Financial Report 二零二三財務報告 18 主要會計政策－續 (a) 編制基準－續 (i) 採納已修改財務報告準則及詮釋－續 年度改進計劃 2018年至2020年週期年度改進 香港會計準則第16號（修訂） 擬定用途前的所得款項 香港會計準則第37號（修訂） 虧損性合約－履行合約的成本 香港財務報告準則第3號（修訂） 對概念框架的引用 會計指引第5號（經修訂） 共同控制合併的合併會計法 本機構採納此等已修改財務報告準則並 無對機構之業績及財務狀況構成任何重 大影響，亦無導致機構之會計政策出現 任何重大變動。 (ii) 尚未生效的新訂╱已修改財務報告準則 及詮釋 年內並無已頒佈但尚未生效，且預期 於首次應用後會對本機構之財務狀況 及╱或財務表現有重大影響之其他準 則。 本機構並未提前採納以下與本機構有關 的新公佈之準則及現有準則之修訂及詮 釋： 香港會計準則 第1號（修訂） 負債分類為流動 負債或非流動 負債(i) 香港會計準則 第1號及香港財務 報告準則實務說明 第2號（修訂） 會計政策披露 (i) 香港會計準則 第8號（修訂） 會計估計之定義 (i) 香港會計準則 第12號（修訂） 與單一交易產生 的資產及負債 有關的遞延所 得稅 (i) 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (a) Basis of Preparation – Cont’d (i) The adoption of amendments to existing standards and interpretations – Cont’d Annual Improvement Projects – Annual Improvements 2018 – 2020 Cycle HKAS 16 (Amendments) – Proceeds before Intended Use HKAS 37 (Amendments) – Onerous Contracts – Cost of Fulfilling a Contract HKAS 3 (Amendments) – Reference to the Conceptual Framework Accounting Guidelines 5 (Revised) Merger Accounting for Common Control Combinations The adoption of the amendments to existing standards has no significant impact on the Group’s results and financial position or any substantial changes in Group’s accounting policies. (ii) New standard, amendments and improvement to existing standards and interpretations that are not yet effective There are no standards that have been issued but are not yet effective and upon their initial application that would be expected to have a material impact on the financial position and/or financial performance of the Group. The Group has not early applied the following new and amendments to existing standards that have been issued but are not yet effective: HKAS 1 (Amendments) Classification of Liabilities as Current or Non-Current (i) HKAS 1 and HKFRS Practice Statement 2 (Amendments) Disclosure of Accounting Policies (i) HKAS 8 (Amendments) Definition of Accounting Estimates (i) HKAS 12 (Amendments) Deferred Tax related to Assets and Liabilities arising from a Single Transaction (i)
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