Interim Report 2018

Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2018 截至二零一八年六月三十日止六個月 舜宇光學科技（集團）有限公司 2018 中期報告 53 2. PRINCIPAL ACCOUNTING POLICIES (Continued) Application of new and amendments to HKFRSs (Continued) The new and amendments to HKFRSs have been applied in accordance with the relevant transition provisions in the respective standards and amendments which results in changes in accounting policies, amounts reported and/or disclosures as described below. 2.1 Impacts and changes in accounting policies of application on HKFRS 15 Revenue from Contracts with Customers The Group has applied HKFRS 15 for the first time in the current interim period. HKFRS 15 superseded HKAS 18 Revenue , HKAS 11 Construction Contracts and the related interpretations. The Group recognises revenue from the following major sources of sales of optical and optical-related products: • Optical Components • Optoelectronic Products • Optical Instruments The Group has applied HKFRS 15 retrospectively with the cumulative effect of initial applying this standard recognised at the date of initial application, 1 January 2018. Any difference at the date of initial application is recognised in the opening retained profits (or other components of equity, as appropriate) and compa r a t i ve i n f o rma t i on has no t been res t a t ed . Furthermore, in accordance with the transition provisions in HKFRS 15, the Group has elected to apply the standard retrospectively only to contracts that are not completed at 1 January 2018. 2. 主要會計政策（續） 應用新訂及經修訂香港財務報告準則 （續） 新訂及經修訂香港財務報告準則已根據各標 準及修訂的相關過渡條文予以應用，所導致 會計政策、呈報金額及╱或披露的變動如下 文所述。 2.1 應用香港財務報告準則第 15 號客戶合約 收入的會計政策影響及變動 本集團已於本中期期間首次採納香港財務報 告準則第 15 號。香港財務報告準則第 15 號取 代香港會計準則第 18 號收入、香港會計準則 第 11 號建築合約及相關詮釋。 本集團自下列主要光學及光學相關產品銷售 來源確認收入： • 光學零件 • 光電產品 • 光學儀器 本集團已追溯採用香港財務報告準則第 15 號，而初始採用該準則的累計影響於初始採 用日期二零一八年一月一日確認。初始採用 日期的任何差額於期初保留溢利中（或權益的 其他組成部分）確認，及並無重列比較資料。 此外，根據香港財務報告準則第 15 號的過渡 條文，本集團已選擇僅將該準則追溯用於於 二零一八年一月一日尚未完成的合約。