Page 88 - 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)
1 Summary of signi cant accounting policies (Continued)
1.7 Impairment of assets (Continued)
(b) Impairment of other assets (Continued)
- Calculation of recoverable amount
The recoverable amount of an asset is the greater of its fair value less costs of disposal and value
in use. In assessing value in use, the estimated future cash ows are discounted to their present value using a discount rate that re ects current market assessments of time value of money and the risks speci c to the asset. Where an asset does not generate cash in ows largely independent of those from other assets, the recoverable amount
is determined for the smallest group of assets that generates cash in ows independently (i.e. a cash- generating unit).
- Recognition of impairment losses
An impairment loss is recognised in the statement of comprehensive income if the carrying amount of an asset, or the cash-generating unit to which
it belongs, exceeds its recoverable amount. Impairment losses recognised in respect of cash- generating units are allocated rst to reduce the carrying amount of any goodwill allocated to the cash-generating unit (or group of units) and then, to reduce the carrying amount of the other assets in the unit (or group of units) on a pro rata basis, except that the carrying value of an asset will not be reduced below its individual fair value less costs of disposal (if measurable) or value in use (if determinable).
- Reversals of impairment losses
An impairment loss is reversed if there has been a favourable change in the estimates used to determine the recoverable amount. A reversal of impairment loss is limited to the asset’s carrying amount that would have been determined had no impairment loss been recognised in prior years. Reversals of impairment losses are credited to the statement of comprehensive income in the year in which the reversals are recognised.
1 主要會計政策概要 (續)
1.7 資產減值 (續)
(乙) 其他資產的減值 (續)
- 計算可收回金額
資產的可收回金額是其公允價值減 去處置成本與使用價值兩者中的 較高者。在評估使用價值時，預計 未來現金流量會按照能反映當時 市場對貨幣時間價值和資產特定 風險的評估的折現率，折現至其現 值。如果資產所產生的現金流入基 本上並非獨立於其他資產所產生 的現金流入，則以能產生獨立現金 流入的最小資產類別 (即現金產出 單元) 來確定可收回金額。
- 確認減值損失
當資產或所屬現金產出單元的賬 面金額高於其可收回金額時，減值 損失便會在全面收益表中確認。就 現金產出單元確認的減值損失會作 出分配，首先減少已分配至該現金 產出單元(或該組單元)的任何商譽 的賬面金額，然後按比例減少該單 元(或該組單元)內其它資產的賬面 金額;但資產的賬面值不得減少至 低於其個別公允價值減去處置成 本後所得的金額或其使用價值 (如 能釐定)。
- 轉回減值損失
如果用以確定可收回金額的估計 數額出現正面的變化，有關的減值 損失便會轉回。所轉回的減值損失 以在以往年度沒有確認任何減值損 失的情況下而確定的資產賬面金 額為限。所轉回的減值損失在確認 轉回的年度內計入全面收益表中。
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The Education University of Hong Kong Annual Report 2015-2016