Page 83 - EdUHK Annual Report 2016-2017

Notes to the Financial Statements 財務報表附註 1 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. Signi cant accounting policies adopted by the Group are disclosed 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 2017 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
1.1
主要會計政策
合規聲明
1.2
本財務報表是按照香港會計師公會所頒布及 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》與香港會計師公會發表的詮釋及香港 普遍採納之會計原則而編制。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 下披露本集團整體採納之重要會計政策。
香港會計師公會頒布了數項於本會計年度首次 生效或可供提前採納的新訂及經修訂的《香港 財務報告準則》。因初次採納這些與本集團有 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。
財務報表的編製基準
截至二零一七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 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所造 成影響的判 斷、估計和假設。這些估計和相關假設是根據 以往的經驗和管理層因應當時情況認為合理的 各 項 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。
這些估計和相關假設需被持續檢討。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 期間予以確認。
Notes to the Financial Statements
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)
財務報表附註
香港教育大學 2016-2017 年報 /
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