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地產代理監管局
●
2015/16
年年報
財務報表
Financial Statements
106
財務報表附註
截至
2016
年
3
月
31
日止年度
Notes to the Financial Statements
For the year ended 31 March 2016
1.
一般資料
地產代理監管局
(
「監管局」
)
根據於
1997
年
5
月
29
日頒佈的《地產代理
條例》成立。其主要職能為促進地產
代理的專業操守，提高從業員的專
業水平，及簽發地產代理牌照。監
管局的註冊辦事處及主要營業地點
為香港灣仔皇后大道東合和中心
48
樓。
本財務報表以港元呈列，而港元同
樣為監管局的功能貨幣。
2.
應用新訂及經修訂之香港
財務報告準則
於本年度，監管局首次應用下列由
香港會計師公會頒佈之《香港財務
報告準則》修訂
:
1. GENERAL
Estate Agents Authority ("EAA") was established with the
principal functions of promoting integrity and competence
of estate agents and issuing estate agents' licences under
the Estate Agents Ordinance dated 29 May 1997 (date
of enactment). The address of the registered office and
principal place of business of EAA is 48th Floor, Hopewell
Centre, Queen's Road East, Hong Kong.
The financial statements are presented in Hong Kong dollar,
which is the same as the functional currency of EAA.
2. Application of New and Revised Hong
Kong Financial Reporting Standards
(“HKFRSs”)
EAA has applied the following amendments to HKFRSs issued
by the Hong Kong Institute of Certified Public Accountants
(the "HKICPA") for the first time in the current year.
香港會計準則第
19
號修訂本
界定福利計劃：僱員供款
Amendments to HKAS 19
Defined Benefit Plans: Employee Contributions
香港財務報告準則修訂本
2010
至
2012
年週期香港財務報告準則之年度改進
Amendments to HKFRSs
Annual Improvements to HKFRSs 2010 - 2012 Cycle
香港財務報告準則修訂本
2011
至
2013
年週期香港財務報告準則之年度改進
Amendments to HKFRSs
Annual Improvements to HKFRSs 2011 - 2013 Cycle