84
Financial Report
財務報告
84
Notes to the Financial Statements (continued)
財務報表附註（續）
For the year ended 31 March 2016
截至二零一六年三月三十一日止年度
3. SIGNIFICANT ACCOUNTING
POLICIES (continued)
Fixed assets
Fixed assets are stated in the statement of financial position
at cost, less subsequent accumulated depreciation and
subsequent accumulated impairment losses, if any.
Depreciation is recognised so as to write off the cost of assets
less their residual values over their estimated useful lives, using
the straight-line method as follows:
Leasehold improvements
Over the remaining term of the
lease
Furniture and equipment
5 years
Computer equipment
5 years
The estimated useful lives, residual values and depreciation
method are reviewed at the end of each reporting period,
with the effect of any changes in estimate accounted for on a
prospective basis.
An item of property, plant and equipment is derecognised upon
disposal or when no future economic benefits are expected
to arise from the continued use of the asset. Any gain or loss
arising on the disposal or retirement of an item of property,
plant and equipment is determined as the difference between
the sales proceeds and the carrying amount of the asset and is
recognised in profit or loss.
3.
主要會計政策（續）
固定資產
固定資產按照成本值減其後的累
計折舊及其後的累計減值虧損在
財務狀況表報值（如有）。
固定資產項目的折舊是以直線法
在以下預計可用期限內沖銷其扣
除估計殘值的成本計算：
租賃改良
尚餘租賃年期
傢具和設備
5
年
電腦設備
5
年
估計可使用年期、剩餘價值及折
舊方法於各報告期末進行檢討，
任何估計變動的影響按未來適用
法入賬。
物業、廠房及設備的項目於出售
時或於預計不會從持續使用該項
資產中獲得未來經濟利益時終止
確認。任何因出售或廢置物業、
廠房及設備的項目而產生的收益
或虧損釐定為該項目的銷售所得
款項與賬面值之間的差額，並於
損益中確認。