Haier 2006 Annual Report Download - page 63
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Notes to Financial Statements
財務報表附註 (31 December 2006)
（二零零六年十二月三十一日）
62
Haier Electronics Group Co., Ltd. Annual Report 2006
海爾電器集團有限公司 二零零六年年報
3.3 IMPACT OF ISSUED BUT NOT YET EFFECTIVE
HONG KONG FINANCIAL REPORTING
STANDARDS
(Cont’d)
HKFRS 7 shall be applied for annual periods beginning on or
after 1 January 2007. The standard requires disclosures that
enable users of the financial statements to evaluate the
significance of the Group’s financial instruments and the nature
and extent of risks arising from those financial instruments.
HKFRS 8 shall be applied for annual periods beginning on or
after 1 January 2009. The standard requires the disclosure of
information about the operating segments of the Group, the
products and services provided by the segments, the
geographical areas in which the Group operates, and revenues
from the Group’s major customers. This standard will
supersede HKAS 14
Segment Reporting
.
HK(IFRIC)-Int 7, HK(IFRIC)-Int 8, HK(IFRIC)-Int 9, HK(IFRIC)-
Int 10, HK(IFRIC)-Int 11 and HK(IFRIC)-Int 12 shall be applied
for annual periods beginning on or after 1 March 2006, 1 May
2006, 1 June 2006, 1 November 2006, 1 March 2007 and 1
January 2008, respectively.
The Group is in the process of making an assessment of the
impact of these new and revised HKFRSs upon initial
application. So far, it has concluded that while the adoption of
the HKAS 1 Amendment, HKFRS 7 and HKFRS 8 may result
in new or amended disclosures, these new and revised
HKFRSs are unlikely to have a significant impact on the
Group’s results of operations and financial position.
3.3 已頒佈但尚未生效之香港財務報告
準則之影響
（續）
香港財務報告準則第7號須於二零零七年
一月一日或之後開始之年度期間應用。
此準則要求作出能夠使財務報表使用者
評估本集團金融工具之重要性，及由該
等金融工具產生之風險性質及範圍之披
露。
香港財務報告準則第8號須於二零零九年
一月一日或之後開始之年度期間應用。
此準則要求披露有關本集團經營分類、
分類所提供產品及服務、本集團經營所
在地區及來自本集團主要客戶之收益之
資料。此準則將取代香港會計準則第14
號
分類呈報
。
香港（國際財務匯報準則）詮釋第7號、香
港（國際財務匯報準則）詮釋第8號、香港
（國際財務匯報準則）詮釋第9號、香港
（國際財務匯報準則）詮釋第10號、香港
（國際財務匯報準則）詮釋第11號及香港
（國際財務匯報準則）詮釋第12號分別須
於二零零六年三月一日、二零零六年五
月一日、二零零六年六月一日、二零零
六年十一月一日、二零零七年三月一日
及二零零八年一月一日或之後開始之年
度期間應用。
本集團正在評估於首次應用此等新訂及
經修訂香港財務報告準則之影響。至今
所得結論為，採納香港會計準則第1號
（修訂）、香港財務報告準則第7號及香港
財務報告準則第8號可能引致新訂或經修
訂之披露，惟此等新訂及經修訂香港財
務報告準則不大可能對本集團之經營業
績及財政狀況構成重大影響。