貿易通 2021 年年報

214 Tradelink Electronic Commerce Limited Annual Report 2021 Notes to the Financial Statements (Continued) 財務報表附註（續） 於下列日期或 之後開始的會計 期間生效 《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）， 會計政策的 披露 二零二三年一月一日 《香港會計準則》第 8 號（修 訂）， 會計估計的定義 二零二三年一月一日 《香港會計準則》第 12 號（修 訂）， 與單一交易產生的資 產與負債相關的遞延稅項 二零二三年一月一日 本集團現正評估該等發展在首個應用期間將 會產生的影響。迄今本集團總結採納該等準 則不大可能會對綜合財務報表造成重大影 響。 Effective for accounting periods beginning on or after Amendments to HKAS 1 and HKFRS Practice Statement 2, Disclosure of accounting policies 1 January 2023 Amendments to HKAS 8, Definition of Accounting Estimates 1 January 2023 Amendments to HKAS 12, Deferred tax related to assets and liabilities arising from a single transaction 1 January 2023 The Group is in the process of making an assessment of what the impact of these developments is expected to be in the period of initial application. So far it has concluded that the adoption of them is unlikely to have a significant impact on the consolidated financial statements. 31 Possible impact of amendments, new standards and interpretations issued but not yet effective for the annual accounting period ended 31 December 2021 (Continued) 31 截至二零二一年十二月三 十一日止年度會計期間已 頒佈但尚未生效的修訂、 新準則及詮釋可能產生的 影響（續）