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Annual Report 2008
二零零八年年報
海爾電器集團有限公司
Haier Electronics Group Co., Ltd
63
Notes to Financial Statements
財務報表附註
31 December 2008
二零零八年十二月三十一日
2.3 Impact of Issued But Not Yet Effective
Hong Kong Financial Reporting Standards
(Cont’d)
Apart from the above, the HKICPA has also issued Improvements
to HKFRSs* which sets out amendments to a number of HKFRSs
primarily with view to removing inconsistencies and clarifying
wording. Except for the amendment to HKFRS 5 which is effective for
annual periods beginning on or after 1 July 2009, the amendments
are effective for annual periods beginning on or after 1 January
2009 although there are separate transitional provisions for each
standard.
1 Effective for annual periods beginning on or after 1 January
2009
2 Effective for annual periods beginning on or after 1 July
2009
3 Effective for annual periods beginning on or after 1 July
2008
4 Effective for annual periods beginning on or after 1 October
2008
5 Effective prospectively to transfers of assets from customers
received on or after 1 July 2009
6 Effective for annual periods ending on or after 30 June
2008
* Improvements to HKFRSs contains amendments to HKFRS 5,
HKFRS 7, HKAS 1, HKAS 8, HKAS 10, HKAS 16, HKAS 18,
HKAS 19, HKAS 20, HKAS 23, HKAS 27, HKAS 28, HKAS 29,
HKAS 31, HKAS 34, HKAS 36, HKAS 38, HKAS 39, HKAS 40
and HKAS 41.
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 HKFRS 8 and HKAS 1
(Revised) may result in changes in accounting policies, these new
and revised HKFRSs are unlikely to have a significant impact of the
Group’s results of operations and financial position.
2.3 已頒佈但未生效之香港財務報告
準則之影響
（續）
除上述者外，香港會計師公會亦頒佈
香港財務
報告準則之改進*
，當中載列對多項香港財務報
告準則作出之修訂，主要目的為刪除不一致條
文及理清措辭。除對香港財務報告準則第5號之
修訂於二零零九年七月一日或以後開始之年度
期間生效外，修訂均於二零零九年一月一日或
以後開始之年度期間生效，惟各項準則均就有
關修訂各自設有過渡條文。
1 於二零零九年一月一日或以後開始之年度
期間生效
2 於二零零九年七月一日或以後開始之年度
期間生效
3 於二零零八年七月一日或以後開始之年度
期間生效
4 於二零零八年十月一日或以後開始之年度
期間生效
5 預期對於二零零九年七月一日或以後收取
之客戶轉移資產有效
6 於二零零八年六月三十日或以後截止之年
度期間生效
* 香港財務報告準則之改進包括對香港財務
報告準則第5號、香港財務報告準則第7
號、香港會計準則第1號、香港會計準則
第8號、香港會計準則第10號、香港會計
準則第16號、香港會計準則第18號、香港
會計準則第19號、香港會計準則第20號、
香港會計準則第23號、香港會計準則第27
號、香港會計準則第28號、香港會計準則
第29號、香港會計準則第31號、香港會計
準則第34號、香港會計準則第36號、香港
會計準則第38號、香港會計準則第39號、
香港會計準則第40號及香港會計準則第41
號作出之修訂。
本集團正就該等新訂及經修訂香港財務報告準
則於初始採納時之影響作出評估。目前，本集
團之結論為採納香港財務報告準則第8號及香港
會計準則第1號（經修訂）可能會導致會計政策變
動，惟該等新訂及經修訂香港財務報告準則不
大可能令本集團之經營業績及財務狀況造成重
大影響。
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