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 150 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 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) Amendments to HKFRSs in issue but not yet effective (Continued) 1 Effective for annual periods beginning on or after a date to be determined 2 Effective for annual periods beginning on or after 1 January 2024 3 Effective for annual periods beginning on or after 1 January 2025 The directors of the Company anticipate that the application of all amendments to HKFRSs will have no material impact on the consolidated financial statements in the foreseeable future. 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） 已發行但尚未生效之經修訂香港財務 報告準則（續） 1 於一個待定日期或之後開始之年度期 間生效 2 於二零二四年一月一日或之後開始之 年度期間生效 3 於二零二五年一月一日或之後開始之 年度期間生效 本公司董事預期應用所有經修訂香港 財務報告準則於可預見的未來將不會 對綜合財務報表產生重大影響。