Page 217 - Hang Lung Properties 2012 Annual Report

33 會計政策之未來變動
截至二零一二年十二月三十一日止年度，
本集團並無提早採用由香港會計師公會頒
佈惟尚未生效之修訂、新準則或詮釋。採
用以下修訂、準則或詮釋並不會對本集團
之會計政策帶來重大變動。
於以下日期或以後
開始之會計期間生效
Effective for accounting periods
beginning on or after
HKAS 1（修訂本）
HKAS 1 (Amendments)
財政報表的呈報
Presentation of Financial Statements
二零一二年七月一日
July 1, 2012
HKAS 19（經重訂）
HKAS 19 (Revised)
僱員福利
Employee Benefits
二零一三年一月一日
January 1, 2013
HKAS 27 (2011)
HKAS 27 (2011)
獨立財務報表
Separate Financial Statements
二零一三年一月一日
January 1, 2013
HKAS 28
HKAS 28
聯營公司及合營公司權益
Investments in Associates and Joint Ventures
二零一三年一月一日
January 1, 2013
2009-2011 年 HKFRSs 系列之年度改進
Annual improvements to HKFRSs 2009-2011 Cycle
二零一三年一月一日
January 1, 2013
HKFRS 7（經修訂）
HKFRS 7 (Amended)
金融工具：披露 — 抵銷金融資產及金融負債
Financial instruments: Disclosures –
Offsetting financial assets and financial liabilities
二零一三年一月一日
January 1, 2013
HKFRS 10
HKFRS 10
綜合財務報表
Consolidated Financial Statements
二零一三年一月一日
January 1, 2013
HKFRS 11
HKFRS 11
聯合協議
Joint Arrangements
二零一三年一月一日
January 1, 2013
HKFRS 12
HKFRS 12
其他組織權益披露
Disclosure of Interests in Other Entities
二零一三年一月一日
January 1, 2013
HKFRS 13
HKFRS 13
公平值之量計
Fair Value Measurement
二零一三年一月一日
January 1, 2013
HKAS 32（經修訂）
HKAS 32 (Amended)
金融工具：呈列 — 抵銷金融資產及金融負債
Financial instruments: Presentation –
Offsetting financial assets and financial liabilities
二零一四年一月一日
January 1, 2014
HKFRS 9
HKFRS 9
金融工具
Financial Instruments
二零一五年一月一日
January 1, 2015
34 核准財務報表
董事局於二零一三年一月三十一日核准並
許可刊發財務報表。
33 FUTURE CHANGES IN ACCOUNTING POLICIES
The Group has not early applied the following amendments, new
standards or interpretations which have been issued by the HKICPA
but are not yet effective for the year ended December 31, 2012. The
adoption of the following amendments or standards will not result in
substantial changes to the Group’s accounting policies.
34 APPROVAL OF FINANCIAL STATEMENTS
The financial statements were approved and authorized for issue by the
Board of Directors on January 31, 2013.
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