Page 91 - EdUHK Annual Report 2016-2017

1 Signi cant accounting policies (Continued)
1.13 Provisions and contingent liabilities (Continued)
Where it is not probable that an out ow of economic bene ts
will be required, or the amount cannot be estimated reliably,
the obligation is disclosed as a contingent liability, unless the probability of out ow of economic bene ts is remote. Possible obligations, whose existence will only be con rmed by the occurrence or non-occurrence of one or more future events are also disclosed as contingent liabilities unless the probability of out ow of economic bene ts is remote.
1.14 Income recognition
Income is measured at the fair value of the consideration received or receivable. Recurrent subventions and grants are recognised as income over the periods necessary to match them with the related costs which they are intended to compensate, on a systematic basis, based on the assumption that the conditions of the recurrent subventions can be met.
Government subventions and grants, which are earmarked for speci c purposes, are initially recognised as deferred income when there is a reasonable assurance that the Group will comply with the conditions attached to it and that the subventions will be received. They are recognised in the statement of comprehensive income on a systematic basis to match with the related costs for which they are intended to be used.
Government subventions and grants, and donations with speci c purposes spent on capital expenditure are recorded as deferred capital funds and are released and credited to the statement of comprehensive income on a straight-line basis over the estimated useful lives of the related assets when the assets are put in use, to the extent of the related depreciation expense for that period.
Grants from government agencies for courses are recognised when services are provided and complied with the conditions attached to it. They are recognised in the statement of comprehensive income over the duration of the related courses.
Tuition, programmes and other fees, and auxiliary services income are recognised over the period of the courses or services to which they are related.
1
1.13
主要會計政策概要 (續)
撥備及或有負債 (續)
1.14
如果經濟利益流出的可能性較低，或是無法對 有關金額作出可靠的估計，有關責任則按或有 負債披露，除非經濟利益流出的可能性極低， 則作別論。可能承擔的責任(其存在與否僅藉 一項或多項未來事件的發生與否而確定)亦按 或有負債披露，除非經濟利益流出的可能性極 低，則作別論。
收入確認
收入按已收或應收價款的公允價值計量。經常 性撥款及補助金與擬補償之相關成本有系統 地 相 互 配 對，按 照 所 需 的 期 間 確 認 為 收 入，並 假設經常性補助金所附帶的條件可予符合。
特別指定用途的政府撥款最初確認為遞延收 入。當本集團能夠合理地保證會依照附帶條件 使用及在可收取時，該撥款在全面收益表中會 按所配對擬使用之相關成本有系統地記賬。
用於資本開支的政府撥款和補助金以及捐款列 為 遞 延 資 本 基 金，並 於 資 產 投 入 使 用 時，按 有 關資產的估計可使用年期以直線法撥回全面 收益表，數額最高以該期間的相關折舊支出為 限。
政府及其他機構的課程撥款於服務提供後及 符合其所附帶的條件時確認。此等撥款在全面 收益表中按有關課程的期限確認。
學費、課程和其他收費與附屬服務的收入根據 課程舉辦的時間或服務涉及的期間入賬。
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 /
89