Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 149 舜宇光學科技（集團）有限公司 • 2023 年報 2. APPLICATION OF NEW AND AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) (Continued) 2.4 Impacts on application of Amendments to HKAS 1 and HKFRS Practice Statement 2 Disclosure of Accounting Policies (Continued) HKFRS Practice Statement 2 Making Materiality Judgements (the “ Practice Statement ”) is also amended to illustrate how an entity applies the “four-step materiality process” to accounting policy disclosures and to judge whether information about an accounting policy is material to its financial statements. The application of the amendments has had no material impact on the Group’s financial positions and performance but has affected the disclosure of the Group’s accounting policies set out in Note 3 to the consolidated financial statements. Amendments to HKFRSs in issue but not yet effective The Group has not early applied the following amendments to HKFRSs that have been issued but are not yet effective: Amendments to HKFRS 10 and HKAS 28 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture 1 Amendments to HKFRS 16 Lease Liability in a Sale and Leaseback 2 Amendments to HKAS 1 Classification of Liabilities as Current or Non-current and related amendments to Hong Kong Interpretation 5 (2020) 2 Amendments to HKAS 1 Non-current Liabilities with Covenants 2 Amendments to HKAS 7 and HKFRS 7 Supplier Finance Arrangements 2 Amendments to HKAS 21 Lack of Exchangeability 3 2. 應用新訂及經修訂香港財務 報告準則（「香港財務報告 準則」）（續） 2.4 對應用香港會計準則第 1 號及香 港財務報告準則實務報告第 2 號 （修訂本）「會計政策披露」的影 響（續） 香港財務報告準則實務報告第 2 號「作 出重大性判斷」（「 實務報告 」）亦經修 訂，以說明一間實體如何將「四步法評 估重大性流程」應用於會計政策披露及 判斷有關一項會計政策的資料對其財 務報表是否屬重大。 應用該修訂本對本集團的財務狀況及 表現無重大影響，但影響綜合財務報 表附註 3 中所載本集團會計政策的披 露。 已發行但尚未生效之經修訂香港財務 報告準則 本集團並無提早採用以下已頒佈但尚 未生效的經修訂香港財務報告準則： 香港財務報告準則 第 10 號及香港 會計準則第 28 號 （修訂本） 投資者及其聯營 公司或合資企 業出售或注入 資產 1 香港財務報告準則 第 16 號（修訂本） 售後租回交易中 的租賃負債 2 香港會計準則第 1 號 （修訂本） 負債分類為流 動或非流動及 香港詮釋第 5 號（二零二零 年）之相關修 訂本 2 香港會計準則第 1 號 （修訂本） 附有契約條件的 非流動負債 2 香港會計準則第 7 號 及香港財務報告 準則第 7 號 （修訂本） 供應商融資 安排 2 香港會計準則 第 21 號（修訂本） 缺乏可兌換性 3