100 / 140
Hong Kong Cyberport Management Company Limited
2015/16 Annual Report
98
Notes to the Financial Statements
財務報表附註
2
主要會計政策
編製本財務報表時採用之主要會計政策載
於下文。除另有說明外，此等政策於所呈
報之所有年度內貫徹應用。
(a)
編製基準
此等財務報表根據所有適用香港財務報告
準則（「香港財務報告準則」），即香港會計
師公會（「香港會計師公會」）頒布之所有適
用個別香港財務報告準則、香港會計準則
（「香港會計準則」）及詮釋之統稱、香港公
認會計準則及香港公司條例規定編製。除
以下會計政策另有說明之情況外，財務報
表乃按歷史成本法編製。
編製符合香港財務報告準則規定之財務報
表須運用若干關鍵之會計估算。此外，管
理層在應用本公司之會計政策時亦須作出
判斷。涉及高度之判斷或高度複雜性之範
疇，或涉及對本財務報表屬重大假設和估
算之範疇於附註
4
中披露。
2 Significant accounting policies
The significant accounting policies applied in the
preparation of the financial statements are set out below.
These policies have been consistently applied to all the
years presented, unless otherwise stated.
(a) Basis of preparation
These financial statements have been prepared in
accordance with all applicable Hong Kong Financial
Reporting Standards (“HKFRSs”), which collective term
includes all applicable individual Hong Kong Financial
Reporting Standards, Hong Kong Accounting Standards
(“HKASs”) and Interpretations issued by the Hong Kong
Institute of Certified Public Accountants (“HKICPA”),
accounting principles generally accepted in Hong Kong
and the requirements of the Hong Kong Companies
Ordinance. The financial statements have been prepared
under the historical cost convention except where stated
otherwise in the accounting policies set out below.
The preparation of financial statements in conformity with
HKFRSs requires the use of certain critical accounting
estimates. It also requires management to exercise its
judgement in the process of applying the Company’s
accounting policies. The areas involving a higher degree
of judgement or complexity, or areas where assumptions
and estimates are significant to the financial statements
are disclosed in note 4.