Annual Report 2021

合豐集團控股有限公司 • 二零二一年年報 81 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) 綜合財務報表附註（續） FOR THE YEAR ENDED 31ST DECEMBER, 2021 截至二零二一年十二月三十一日止年度 2. 應用經修訂香港財務報告準 則（「香港財務報告準則」） （續） 已頒佈但尚未生效之新訂及經修 訂香港財務報告準則 （續） 香港會計準則第 8 號之修訂本「 會 計估計之定義 」 該等修訂本定義會計估計為「存在計量 不明朗因素的財務報表之貨幣金額」。 會計政策可能規定對計量不明朗因素的 財務報表的項目進行計量－即會計政策 或規定有關項目按無法直接觀察得出故 而必須估計的金額數字計量。於此情況 下，實體進行會計估計以達成會計政策 所載目標。進行會計估計涉及根據最近 期可得可靠資料運用判斷或假設。 此外，香港會計準則第 8 號之會計估計 變動概念得以保留，並有新增澄清。 應用有關修訂本預計不會對本集團綜合 財務報表造成重大影響。 香港會計準則第 12 號之修訂本 「與單一交易產生的資產及負債 相關的遞延稅項」 該等修訂本收窄香港會計準則第 12 號「所 得稅」（「香港會計準則第 12 號」）第 15 及 24 段遞延稅項負債及遞延稅項資產的確 認豁免範圍，使其不再適用於初步確認 時產生相等應課稅及可扣減暫時差額的 交易。 誠如綜合財務報表附註 3 所披露，本集 團將香港會計準則第 12 號的規定應用於 整體相關資產及負債。與相關資產及負 債有關的暫時差額按淨額基準評估。 於應用該等修訂本後，本集團將就與使 用權資產及租賃負債相關的所有可扣稅 及應課稅暫時差額確認遞延稅項資產（以 可能有應課稅溢利可用於抵銷可扣稅暫 時差額為限）及遞延稅項負債。 2. APPLICATION OF AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) (Continued) New and amendments to HKFRSs in issue but not yet effective (Continued) Amendments to HKAS 8 Definition of Accounting Estimates The amendments define accounting estimates as “monetary amounts in financial statements that are subject to measurement uncertainty”. An accounting policy may require items in financial statements to be measured in a way that involves measurement uncertainty - that is, the accounting policy may require such items to be measured at monetary amounts that cannot be observed directly and must instead be estimated. In such a case, an entity develops an accounting estimate to achieve the objective set out by the accounting policy. Developing accounting estimates involves the use of judgements or assumptions based on the latest available, reliable information. In addition, the concept of changes in accounting estimates in HKAS 8 is retained with additional clarifications. The application of the amendments is not expected to have significant impact on the Group’s consolidated financial statements. Amendments to HKAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction The amendments narrow the scope of the recognition exemption of deferred tax liabilities and deferred tax assets in paragraphs 15 and 24 of HKAS 12 Income Taxes ("HKAS 12") so that it no longer applies to transactions that, on initial recognition, give rise to equal taxable and deductible temporary differences. As disclosed in note 3 to the consolidated financial statements, the Group applies HKAS 12 requirements to the relevant assets and liabilities as a whole. Temporary differences relating to relevant assets and liabilities are assessed on a net basis. Upon the application of the amendments, the Group will recognise a deferred tax asset (to the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilised) and a deferred tax liability for all deductible and taxable temporary differences associated with the right-of-use assets and the lease liabilities.