HKSI Institute AR2019

115 香港證券及投資學會 二零一九年年報 22 已頒布但尚未在截至二零 一九年三月三十一日止年度 生效的修訂、新準則和詮釋 可能帶來的影響 截至本財務報表刊發日，香港會計師公 會已頒布數項在截至二零一九年三月 三十一日止年度尚未生效，亦沒有在本 財務報表採用的修訂和新準則。這些準 則變化包括下列可能與本會有關的項 目。 本集團正在評估這些修訂對初始採用期 間的影響。目前本集團已識別《香港財 務報告準則》第 16 號中會對財務報表產 生重大影響的若干方面。預期影響的進 一步詳情於下文論述。雖然《香港財務 報告準則》第 16 號的評估工作已基本完 成，但由於目前完成的評估乃以本公司 當前可獲取信息為基礎，該等準則初始 採用的實際影響可能與評估結果有所不 同，且本公司在截至 2020 年 3 月 31 日止 年度財務報表中初始采納該準則之前可 能識別出更多的影響。同時，本集團在 該準則初始應用於財務報表之前可能作 出會計政策選擇的變更，包括過渡方案 的變動。 22 Possible impact of amendments, new standards and interpretations issued but not yet effective for the year ended 31 March 2019 Up to the date of issue of these financial statements, the HKICPA has issued a few amendments and new standards which are not yet effective for the year ended 31 March 2019 and which have not been adopted in these financial statements. These include the following which may be relevant to the Institute. Effective for accounting periods beginning on or after 在以下日期或之後開始 的會計期間生效 HKFRS 16, Leases 1 January 2019 《香港財務報告準則》第 16 號 「租賃」 於二零一九年一月一日 Annual Improvements to HKFRSs 2015-2017 Cycle 1 January 2019 《香港財務報告準則》的年度改進（ 2015 年至 2017 年度周期） 於二零一九年一月一日 The Group is in the process of making an assessment of what the impact of these amendments is expected to be in the period of initial application. So far the Group has identified some aspects of HKFRS 16 which may have a material impact on the financial statements. Further details of the expected impacts are discussed below. While the assessment has been essentially completed for HKFRS 16, the actual impact upon the initial adoption of the standard may differ as the assessment completed to date is based on the information currently available to the Group, and further impacts may be identified before the standard is initially applied in the Group’s financial statements for the year ended 31 March 2020. The Group may also change its accounting policy elections, including the transition options, until the standard is initially applied in the financial statements.