Page 193 - 香港房屋協會 Hong Kong Housing Society Annual Report 2020/2021

香港房屋協會 2020/21 年度年報
191
AUDITED FINANCIAL STATEMENTS 已審核財務報表 NOTES TO THE FINANCIAL STATEMENTS 財務報表附註
2.4 Summary of significant accounting policies
(continued)
Government grants and assistance
Government grants received or receivable are recognised as income over the period necessary to match them with the related costs. Grants related to depreciable assets received or receivable are presented as a deduction from the carrying amount of the relevant asset and are recognised as income over the useful lives of the assets by way of a reduced depreciation charge.
Government assistance relating to land obtained from the government without a premium being charged are recorded by the Housing Society at a nominal amount.
Loans from government granted before 1 April 2009 at nil or low interest rate are initially measured at cost and subsequently measured at amortised cost using the contractual rate.
Revenue recognition
Revenue from contracts with customers
Revenue from contracts with customers is recognised when control of goods or services is transferred to the customers at an amount that reflects the consideration to which the Housing Society expects to be entitled in exchange for those goods or services.
When the consideration in a contract includes a variable amount, the amount of consideration is estimated to which the Housing Society will be entitled in exchange for transferring the goods or services to the customer. The variable consideration is estimated at contract inception and constrained until it is highly probable that a significant revenue reversal in the amount of cumulative revenue recognised will not occur when the associated uncertainty with the variable consideration is subsequently resolved.
2.4 主要會計政策概要(續) 政府補助金及援助
收取或應收的政府補助金，均按相關成 本的配比在有關期間內確認為收入。收 取或應收的可折舊資產補助金，則在有 關資產的賬面值中減除，並根據該資產 使用年期用減少折舊的方法確認為收 入。
以零地價由政府批予房屋協會的土地補 助是以象徵式金額記錄。
於二零零九年四月一日前以零或低利率 借入的政府貸款首先是以成本價記錄， 其後根據合約利率攤銷成本計量。
收入確認
來自客戶合同之收入
來自客戶合同之收入於貨品或服務的控 制權轉移予客戶時確認，金額為反映房 屋協會預期可收取作為交換貨品或服務 的代價。
當合約的代價包含可變金額，代價金額 因應房屋協會因轉移貨品或服務予客戶 可收取的交換代價作出估算。可變代價 於合約開始生效時作出估算，並受限直 至於可變代價的相關不確定性其後解除 時已確認的累計收益金額中的重大收益 撥回很大可能不會發生。