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68
Haier Electronics Group Co., Ltd. Annual Report 2007
海爾電器集團有限公司 二零零七年年報
Notes to Financial Statements
財務報表附註
31 December 2007
二零零七年十二月三十一日
2.3 Impact of Issued But Not Yet Effective
Hong Kong Financial Reporting Standards
(Cont’d)
The changes introduced by HKFRS 3 and HKAS 27
must be applied prospectively and will affect future
acquisitions and transactions with minority interests.
HKFRS 8, which will replace HKAS 14 Segment
Reporting, specifies how an entity should report
information about its operating segments, based on
information about the components of the entity that
is available to the chief operating decision maker for
the purposes of allocating resources to the segments
and assessing their performance. The standard also
requires the disclosures of information about the
products and services provided by the segments,
the geographical areas in which the Group operates,
and revenue from the Group’s major customers. The
Group expects to adopt HKFRS 8 from 1 January
2009.
HKAS 1 has been revised to introduce changes in the
presentation and disclosure of financial statements
and does not change the recognition, measurement
or disclosure of specific transactions and other
events required by other HKFRSs.
HKAS 23 has been revised to require capitalisation
of borrowing costs when such costs are directly
attributable to the acquisition, construction or
production of a qualifying asset. As the Group’s
current policy for borrowing costs aligns with the
requirements of the revised standard, the revised
standard is unlikely to have any financial impact on
the Group.
2.3 已頒佈但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3號及香港會計準則第
27號所引入之變動必須於往後應用，並將
影響日後收購及與少數股東權益之交易。
香港財務報告準則第8號將取代現有香港會
計準則第14號
分類呈報
，列明實體如何根
據首席經營決策者掌握並用以決定如何向經
營分類作出資源分配及評估其表現之實體分
類資料，呈報有關經營分類之資料。此準則
亦要求披露有關分類提供之產品及服務、本
集團經營地區以及來自本集團主要客戶之收
益等資料。本集團預期由二零零九年一月一
日起採納香港財務報告準則第8號。
香港會計準則第1號經已修訂，以引入財務
報表列報及披露之變動，及不會改變指定交
易之確認、計量或披露及其他香港財務報告
準則要求之其他事件。
香港會計準則第23 號修訂後要求當借貸成
本直接與收購、建設或製造合資格資產有關
時，此借貸成本需要資本化。由於本集團現
時借貸成本政策符合經修訂準則之要求，故
此經修訂準則不大可能會對本集團構成任何
財務影響。