2023年香港中華游樂會年報

112 週年年報 30 於本年度應用香港財務報告準則之修訂本並無對本會於本年度及過往年度的財務表現及狀況及/或 綜合財務報表所載披露造成重大影響。 The adoption of the above amendments to standards did not have significant impact on the Club’s financial performance and positions for the current or prior years and/or on the disclosures set out in the financial statements. (b) 已頒佈但未生效之修訂、新訂及詮釋的香港財務報告準則之影響 Possible impact of amendments, new standards and interpretations issued but not yet effective 截止本財務報表之發出日期止，香港會計師公會已頒佈以下與本會相關但尚未在截至二零二三年 十二月三十一日止年度生效之修訂、新訂及詮釋的財務準則本會並無提早採用。 Up to the date of issue of these financial statements,the HKICPA has issued the following amendments, new standards and interpretations relevant to the Club which are not yet effective for the year ended 31st December, 2023 and which have not been adopted in these financial statements. 香港會計準則第1號及香港財務報告準則實務 公告第2號的修訂 Amendments to HKAS 1 and HKFRS Practice Statement 2 披露會計政策 Disclosure of Accounting Policies 香港會計準則第8號的修訂 Amendments to HKAS 8 會計估計之定義 Definition of Accounting Estimates 香港會計準則第1號的修訂 Amendments to HKAS 1 將負債分類為流動或非流動 1 Classification of Liabilities as Current or Non-current 1 香港會計準則第1號的修訂 Amendments to HKAS 1 附帶契諾的非流動負債 1 Non-current Liabilities with Covenants 1 香港財務報告準則第16號的修訂 Amendments to HKFRS 16 售後租回中的租賃負債 1 Lease Liability in a Sales and Leaseback 1 香港財務報告準則第10號及香港會計準則 第28號的修訂 Amendments to HKFRS 10 and HKAS 28 投資者與其聯營公司或合營企業之間之資產出售 或注資 3 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture 3 香港詮釋第5號（經修訂）財務報表的呈列 Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements 借款人對包含可隨時要求償還條款的定期 貸款的分類（「香港詮釋第5號（經修訂）」） 1 Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (“HK Int 5 (Revised)”) 1 香港會計準則第7號及香港財務報告準則 第7號的修訂 Amendments to HKAS 7 and HKFRS 7 供應商融資安排 1 Supplier Finance Arrangements 1 香港會計準則第21號的修訂 Amendments to HKAS 21 缺乏可交換性 2 Lack of Exchangeability 2 1. 於二零二四年一月一日或之後開始之會計年度期間生效 Effective for accounting periods beginning on or after 1st January 2024 2. 於二零二五年一月一日或之後開始之會計年度期間生效 Effective for accounting periods beginning on or after 1st January 2025 3. 待由香港會計師公會確定 To be determined by the HKICPA 經值理會對修訂、新訂及詮釋的準則的評估，值理會預期，應用此等準則及詮釋將不會對本會財務 報表造成重大影響。 The Committee is in the process of making an assessment of what the impact of these amendments, new standards and interpretations is expected to be in the period of initial application. So far it has concluded that the adoption of them is unlikely to have a significant impact on the Club’s results of operations and financial position.