Annual Report 2018

164 FOR THE YEAR ENDED 31 DECEMBER 2018 　截至二零一八年十二月三十一日止年度 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 綜合財務報告附註 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 2 重大會計政策概要 （續） 2.1 編製基準 （續） 2.1.1 本集團採納之新訂及經修訂 準則及詮釋 （續） (i) 採納修訂對財務報表的 影響 — 香港財務報告準 則第 9 號及香港財務報告 準則第 15 號（續） (b) 應用香港財務報告 準則第 15 號 本集團自二零一八 年一月一日（首次 應用香港財務報告 準則第 15 號當日） 起採納香港財務報 告 準 則 第 15 號 ， 導致會計政策變更 及於綜合財務報表 所確認金額作出調 整。根據香港財務 報告準則第 15 號的 過渡性條文，本集 團已採納經修訂的 追溯法，而比較數 字尚未重列。 收到客戶預付與貨 物銷售有關的款項 的合約負債先前已 呈列為「其他應付 款及預提費用－預 收客戶款」。 2 Summary of significant accounting policies (continued) 2.1 Basis of preparation (continued) 2.1.1 New and amended standards and interpretations adopted by the Group (continued) (i) Impact of adoption on financial statements — HKFRS 9 and HKFRS 15 (continued) (b) Adoption of HKFRS 15 The Group has adopted HFKRS 15 f r om 1 J anua r y 2018 ( t he d a t e o f i n i t i a l a pp l i c a t i o n o f HKFRS 15 ) wh i ch r e su l t ed i n changes in accounting policies and adjustments to the amounts recognised in the consolidated financial statement. In accordance with the transitional provisions i n HKFRS 15 , t h e G r oup h a s adopted the modified retrospective approach and comparative figures have not been restated. C o n t r a c t l i a b i l i t i e s f o r t h e advanced paymen t s r ece i ved from the customers recognised in relation to the sales of goods were previously presented as “other payables and accruals – advance receipts from customers”.