Page 137 - TIA_AR 2023_eBook_tmp
P. 137
財務報表 FINANCIAL STATEMENTS
旅遊遊業監管局
財務報表附註
TRAVEL INDUSTRY AUTHORITY
NOTES TO THE FINANCIAL STATEMENTS
截至2024年3月31日止年度
FOR THE YEAR ENDED 31ST MARCH 2024
16. 已頒佈但於年內尚未生效的香 16. Hong Kong Financial Reporting Standards
港財務報告準則 issued but not yet effective for the year
香港會計師公會已頒布於本年度尚 The HKICPA has issued a number of amendments and
未生效且並未在本財務報表內採納 new standards which are not yet effective for the current
的多項修訂及新準則，包括可能與 accounting year and which have not been adopted in
旅監局相關的下列各項。 these financial statements. These include the following
items which may be relevant to the Authority.
《香港會計準則》第1號之修訂本 Amendments to HKAS 1, Classification of Liabilities as
負債分類為流動和非流動 1 Current or Non-current 1
《香港財務報告準則》第16號之 Amendments to HKFRS 16, Lease Liability in a Sale and
修訂本售後租回之租賃負債 1 Leaseback 1
《香港會計準則》第21號之修訂 Amendments to HKAS 21, Lack of Exchangeability 2
本缺乏可兌換性 2
1 於2024年1月1日或之後開始之會計 1 Effective for annual periods beginning on or after 1st
期間生效 January 2024
2 於2025年1月1日或之後開始之會計 2 Effective for annual periods beginning on or after 1st
期間生效 January 2025
旅監局預期這些新訂及經修訂的香 The Authority anticipates that the application of these new
港財務報告準則及香港會計準則的 and revised HKFRSs and HKASs will not have a material
應用不會對旅監局財務報表中確認 effect on the amounts recognized in the Authority's
的金額產生重大影響。 financial statements.
TRAVEL INDUSTRY AUTHORITY ANNUAL REPORT 2023-24 135
