HKSI Institute AR2022

79 香港證券及投資學會 二零二二年年報 2 主要會計政策 （續） (p) 政府補助 當可以合理地確定本集團將會收到 政府補助並履行該補助的附帶條件 時，本集團便會在綜合財務狀況表 內將政府補助初始確認。 用於彌補本集團已產生開支的政府 補助，會在開支產生的相同期間內 有系統地在損益中確認為收入。 用於彌補本集團資產成本的政府補 助，則會從資產的賬面金額中扣 除，並因此按該資產的可用期限通 過降低折舊開支的方式實際在損益 中確認。 3 會計政策的修訂 香港會計師公會已修訂若干《香港財務報 告準則》的內容。有關修訂在本集團的本 會計期間首次生效。 概無其他變動對本集團於本期間或以往 期間的業績及財務狀況的編製或呈報方 式造成重大影響。本集團並無採用任何 於本會計期間尚未生效的新訂準則或詮 釋。 4 收益及其他收入 (a) 收益分類 《香港財務報告準則》第 15 號範圍 內的客戶合約收益分析如下： 本集團已將《香港財務報告準則》 第 15 號第 121 段的實務變通方法應 用於其與客戶的合約，並無披露有 關原預計期限為一年或虧損的合約 下的剩餘履約責任的資料。 2 Significant accounting policies (continued) (p) Government grants Government grants are recognised in the consolidated statement of financial position initially when there is reasonable assurance that they will be received and that the Group will comply with the conditions attaching to them. Government grants that compensate the Group for expenses incurred are recognised as income in profit or loss on a systematic basis in the same periods in which the expenses are incurred. Government grants that compensate the Group for the cost of an asset are deducted from the carrying amount of the asset and consequently are effectively recognised in profit or loss over the useful life of the asset by way of reduced depreciation expense. 3 Changes in accounting policies The HKICPA has issued a number of amendments to HKFRSs that are first effective for the current accounting period of the Group. None of the developments have had a material effect on how the Group’s results and financial position for the current or prior periods have been prepared or presented. The Group has not applied any new standard or interpretation that is not yet effective for the current accounting period. 4 Revenue and other income (a) Disaggregation of revenue Revenue from contracts with customers within the scope of HKFRS 15 is analysed as follows: 2022 2021 Disaggregated by the timing of revenue recognition 按收益確認時間分類 Revenue recognised at a point in time 在某一時點確認的收益 $ 54,026,648 $ 42,344,401 Revenue recognised over time 隨時間確認的收益 3,458,706 3,631,960 $ 57,485,354 $ 45,976,361 The Group has applied the practical expedient in paragraph 121 of HKFRS 15 to its contracts with customers and did not disclose information about the remaining performance obligations under the contracts that had an original expected duration of one year or loss.