Page 94 - 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)
1.16 Related parties (Continued)
(b) An entity is related to the Group if any of the following conditions applies: (Continued)
(vi) The entity is controlled or jointly controlled by a person identi ed in (a).
(vii) A person identi ed in (a)(i) has signi cant in uence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity).
(viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the Group.
Close members of the family of a person are those family members who may be expected to in uence, or be in uenced by, that person in their dealings with the entity.
2 Changes in accounting policy
Prior to 30 June 2015, all donations were fully recognised in the statement of comprehensive income in the year of receipt. In September 2015, the UGC has drawn the new SORP which was an update from the existing SORP. As stated in the new SORP, donations received with a speci c purpose should be recognised as revenue to the extent of the related expenditure incurred during the reporting period.
In order to comply with the requirements under new SORP, the Group has changed its accounting policy with effective from 1 July 2015 such that donations with speci c purposes designated by the donors would be initially recorded as deferred income and be recognised as revenue on a systematic basis to match with the related costs for which they are intended to be used.
The change in accounting policy has been applied retrospectively. The following tables summarise the effect of the adjustments that have been made under the newly adopted policy against each of the line items in the Consolidated and the University Statements of Comprehensive Income and Statements of Financial Position as previously reported for the year ended 30 June 2015.
1 主要會計政策概要 (續)
1.16 關聯方 (續)
(乙) 如符合下列任何條件，即企業實體是 本集團的關聯方: (續)
(六) 該實體受到上述第(甲)項內所 認定人士控制或共同控制。
(七) 上述第(甲)(一)項內所認定人 士對該實體有重大影響力或是 該實體(或該實體母公司)的關
鍵管理人員。
(八) 該實體或其所屬集團內的任何 成員向本集團提供主要管理人
員服務。
一名個人的近親是指與有關實體交易並可能影 響該個人或受該個人影響的家庭成員。
2 會計政策之變更
截至二零一五年六月三十日，所有收到的捐款均 在該年度的全面收益表中確認為收入。在二零 一 五 年 九 月，教 資 會 更 新 了 資 助 院 校 的 建 議 準 則。在 更 新了的 建 議 準 則 裡，有 指 定 用 途 的 捐 款應按相關支出在報告期內產生時才確認為收 入。
為遵照新建議準則的規定，由二零一五年七月 一日起本集團已更改會計政策，有指定用途之 捐款在收取初始確認為遞延收入，當相關支出 產生時才確認為收入。
上述新會計政策己追溯應用。本集團已就該 會計政策之變更修訂截至二零一五年六月三十 日年度的綜合財務報表。綜合及教大全面收益 表 和 財 務 狀 況 表 中 各 項 目 的 修 訂，詳 列 明 細 如 下。
92
The Education University of Hong Kong Annual Report 2015-2016