Page 84 - EdUHK Annual Report 2015-2016

THE EDUCATION UNIVERSITY OF HONG KONG 香港教育大學
(Expressed in Hong Kong dollars unless otherwise stated)(除另有說明外，所有金額以港幣為單位)
Notes to the Financial Statements 財務報表附註 1 Summary of signi cant accounting policies
1.1 Statement of compliance
These nancial statements have been prepared in accordance with all applicable Hong Kong Financial Reporting Standards (“HKFRSs”), which collective term includes all applicable individual Hong Kong Financial Reporting Standards, Hong Kong Accounting Standards (“HKASs”) and Interpretations issued
by the Hong Kong Institute of Certi ed Public Accountants (“HKICPA”) and accounting principles generally accepted in Hong Kong. These nancial statements also comply with Statement
of Recommended Practice (“SORP”) for the University Grants Committee (“UGC”)-Funded Institutions in Hong Kong. A summary of the signi cant accounting policies adopted by the Group is set out below.
The HKICPA has issued certain new and revised HKFRSs that
are rst effective or available for early adoption for the current accounting period of the Group and the University. Note 1.3 provides information on any changes in accounting policies resulting from initial application of these developments to the extent that they are relevant to the Group for the current and prior accounting periods re ected in these nancial statements.
1.2 Basis of preparation of the nancial statements
The consolidated nancial statements for the year ended 30 June 2016 comprise the University and its subsidiaries (together referred to as the “Group”).
The measurement basis used in the preparation of the nancial statements is the historical cost basis except as otherwise
stated in the accounting policies set out below. The preparation of nancial statements in conformity with HKFRSs requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenditure. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
1 主要會計政策概要
1.1 合規聲明
本財務報表是按照香港會計師公會頒布的所有 適 用 的 《 香 港 財 務 報 告 準 則 》， 此 統 稱 包 括 所 有適用的個別《香港財務報告準則》、《香港會 計準則》和詮釋和香港公認會計原則的規定而 編製。該等財務報表亦符合大學教育資助委員 會 (「教資會」) 撥款資助院校適用的建議準則 (「建議準則」)所編製。以下是本集團採用的主 要會計政策概要。
香港會計師公會頒布了多項新訂和經修訂的 《香港財務報告準則》。這些準則在本會計 期間首次生效或可供提早採用。因初次採用 這些與本集團有關的轉變所引致當前和以往 會計期間的會計政策變動已於本財務報表內 反映，有關資料載列於附註1.3。
1.2 財務報表的編製基準
截至二零一六年六月三十日止年度的綜合財 務報表涵蓋教大和各附屬公司(統稱「本集 團」) 。
除下文所載的會計政策另有說明外，編製本財 務報表時是以歷史成本作為計量基礎。管理層 需在編製符合《香港財務報告準則》的財務報 表時作出會對會計政策的應用，以及對資產、 負債、收入和支出的列報金額造成影響的判 斷、估計和假設。這些估計和相關假設是根據 以往經驗和管理層因應當時情況認為合理的各 項 其 他 因 素 而 作 出 的，其 結 果 成 為 了 管 理 層 在 無法從其他途徑下得知資產與負債的賬面價值 時 所 作 出 判 斷 的 基 礎。實 際 結 果 可 能 有 別 於 估 計金額。
管理層會持續審閱各項估計和相關假設。如果 會計估計的修訂僅影響某一期間，其影響便會 在該期間內確認;如果該項修訂對當前和未來 期間均有影響，則該修訂於作出修訂的期間和 未來期間確認。
82
The Education University of Hong Kong Annual Report 2015-2016