物業管理業監管局周年報告2023-24

行政總裁報告 Chief Executive Officer’s Report 年度概覽 Highlights of the Year 主席的話 Chairperson’s Message 112 物業管理業監管局 2023-24 周年報告 財務報表 Financial Statements 2. 重大會計政策（續） (a) 編製基準（續） 在編製符合香港財務報告準則 之財務報表時，管理層需作出 判斷、估計和假設，此等對會 計政策之應用，以及對資產、 負債、收入和支出之報告數額 構成影響。這些估計和相關假 設是根據以往經驗和管理層因 應當時情況認為合理之多項其 他因素作出的，其結果構成了 管理層在無法依循其他途徑及 時得知資產與負債之賬面值時 所作出判斷之基礎。實際結果 可能有別於估計數額。 管理層會不斷審閱各項估計和 相關假設。如果會計估計之修 訂只是影響某一期間，其影響 便會在該期間內確認；如果修 訂對當前和未來期間均有影 響，則在作出修訂之期間和未 來期間確認。 (b) 收入確認 徵款收入在到期並須向監管局 繳付時被確認為收入。 銀行利息收入按實際利率法累 計。 其他收入是以應計制確認。 2. Material accounting policies (continued) (a) Basis of preparation (continued) Preparation of the financial statements in conformity wi th HKFRSs requ i res management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, l iabi l ities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are bel ieved 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 est imates and under lying assumpt ions are rev i ewed on an ongo i ng bas i s . Rev i s i ons to accounting estimates are recognized in the period in which the estimates are 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. (b) Revenue recognition Levy is recognized as income when it becomes due and payable to the PMSA. Bank interest income is recognized as it accrues using the effective interest method. Other income is recognized on an accrual basis.