Annual Report 2019

136 SHOUGANG CONCORD CENTURY HOLDINGS LIMITED 首長寶佳集團有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 FOR THE YEAR ENDED 31 DECEMBER 2019 截至二零一九年十二月三十一日止年度 2 重大會計政策概要 (續) 2.1 編製基準 (續) 2.1.2 本集團並未應用以下已頒佈 之新訂及經修訂準則之影響 概無該等準則及修訂預期會對 本集團之綜合財務報表造成重 大影響。 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.1 Basis of preparation (continued) 2.1.2 Impact of new and amended standards issued but not yet applied by the Group Effective for accounting periods beginning on or after 於下列日期或之後 開始的會計期間生效 Amendments to HKFRS 3 Definition of a Business 1 January 2020 香港財務報告準則第 3 號的修訂 業務的定義 二零二零年一月一日 Amendments to HKAS 1 and HKAS 8 Definition of Material 1 January 2020 香港會計準則第 1 號及 香港會計準則第 8 號的修訂 重大的定義 二零二零年一月一日 Conceptual Framework for Financial Reporting 2018 Revised Conceptual Framework for Financial Reporting 1 January 2020 二零一八年財務報告的概念框架 財務報告之經修訂概念框架 二零二零年一月一日 Amendments to HKFRS 7, HKFRS 9 and HKAS 39 Interest Rate Benchmark Reform 1 January 2020 香港財務報告準則第 7 號、 香港財務報告準則第 9 號及 香港會計準則第 39 號的修訂 利率基準改革 二零二零年一月一日 HKFRS 17 Insurance Contracts 1 January 2021 香港財務報告準則第 17 號 保險合約 二零二一年一月一日 Amendments to HKFRS 10 and HKAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture To be determined 香港財務報告準則第 10 號及 香港會計準則第 28 號的修訂 投資者與其聯營公司或合營公司 之資產出售或投入 待定 None of these is expected to have a significant effect on the consolidated financial statements of the Group.

RkJQdWJsaXNoZXIy NTk2Nzg=