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Estate Agents Authority
●
Annual Report 2015/16
財務報表
Financial Statements
109
3.
主要會計政策
本財務報表按歷史成本法及根據香
港會計師公會頒佈的《香港財務報告
準則》及《地產代理條例》編製。
歷史成本一般以交換貨品及服務時
給予代價的公平值為基準。主要採
用的會計政策如下：
收入確認
牌照收入乃根據牌照年期以直線法
確認。
考試收入乃根據考試日期確認。
金融資產的利息收入於有關經濟利
益將可能流入監管局及收入金額能
予可靠計量時確認。利息收入乃按
時間基準計算，並參考尚餘本金額
及適用之實際利率
(
即透過將該項金
融資產估計年期預計之未來現金收
入折讓至該項資產於初次確認時之
賬面淨值之息率
)
。
物業、器材及設備
物業、器材及設備乃按成本減其後
累計折舊及累計減值虧損
(
如有
)
於
財務狀况表列賬。
物業、器材及設備折舊乃按其估計
可使用年期，以直線法撇銷其成本
減剩餘價值。估計可使用年期，剩
餘價值及折舊方法於各報告期終時
檢討，並會考慮到未來估計任何變
動的影響。
3. Significant Accounting Policies
The financial statements have been prepared under the
historical cost basis and in accordance with Hong Kong
Financial Reporting Standards issued by the HKICPA and the
Estate Agents Ordinance.
Historical cost is generally based on the fair value of the
consideration given in exchange for goods and services. The
significant accounting policies adopted are as follows:
Revenue recognition
Income from issuing licences is recognised on a straight-line
basis over the life of the licence.
Income from examinations is recognised on the date of the
examination.
Interest income from a financial asset is recognised when it is
probable that economic benefits will flow into EAA and the
amount of income can be measured reliably. Interest income
is accrued on a time basis, by reference to the principal
outstanding and at the effective interest rate applicable,
which is the rate that exactly discounts the estimated future
cash receipts through the expected life of the financial asset
to that asset's net carrying amount on initial recognition.
Property, plant and equipment
Property, plant and equipment are stated in the statement
of financial position at cost less subsequent accumulated
depreciation and subsequent accumulated impairment
losses, if any.
Depreciation is recognised so as to write off the cost of
items of property, plant and equipment less their residual
values over their estimated useful lives, using the straight-
line method. The estimated useful lives, residual values
and deprecation method are reviewed at the end of each
reporting period, with the effect of any changes in estimate
accounted for on a prospective basis.