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地產代理監管局
●
2015/16
年年報
財務報表
Financial Statements
116
4.
關鍵會計判斷及估計不確
定因素之主要來源
於應用監管局之會計政策時
(
已於附
註
3
詳述
)
，管理層作出下列對財務
報表所確認之金額具有最重大影響
之關鍵判斷。
應收賬款之呆壞賬撥備
應收賬款初次確認乃按公平價值計
算，其後則按實際利息法以攤銷成
本計算。倘有客觀證據顯示該資產
出現減值，則就估計不可收回金額
計算之適當撥備於收支結算表內確
認。
決定個別撥備時，監管局認為已實
施周詳程序以監控此項風險。釐定
是否需要作出呆壞賬撥備時，監管
局已考慮賬齡狀況、可收回之可能
性及估計貼現未來現金流量。特定
撥備僅就不大可能收回之應收款項
而作出。倘若此等賬款轉壞，導致
其還款能力減退，則可能須作出撥
備。
4. CRITICAL ACCOUNTING JUDGMENT
AND KEY SOURCES OF ESTIMATION
UNCERTAINTY
In the process of applying EAA's accounting policies,
which are described in note 3, management had made the
following judgments that have the most significant effect on
the amounts recognised in the financial statements.
Allowances for bad and doubtful debts of debtors
Debtors are measured at initial recognition at fair value,
and are subsequently measured at amortised cost using
the effective interest method. Appropriate allowances for
estimated irrecoverable amounts are recognised in the
statement of profit or loss when there is objective evidence
that the asset is impaired.
In determining individual allowances, EAA has considered
that detailed procedures have been in place to monitor
this risk. In determining whether allowance for bad and
doubtful debts is required, EAA takes into consideration the
aging status, the likelihood of collection and the estimated
discounted future cash flows. Specific allowance is made
for debtors that are unlikely to be collected. If the financial
conditions of these debtors were to deteriorate, resulting in
an impairment of their ability to make payments, allowances
may be required.