貿易通 2021 年年報

122 Tradelink Electronic Commerce Limited Annual Report 2021 Notes to the Financial Statements (Continued) 財務報表附註（續） 1 主要會計政策（續） (b) 財務報表的編製基準（續） 本集團持續就所作估計及相關假設作 出評估。會計估計的變動如僅影響當 期，則有關會計估計變動將於當期確 認。如該項會計估計變動影響當期及 以後期間，則有關會計估計變動將於 當期及以後期間確認。導致估算出現 不確定性的主要緣由將於 附註 2 披露。 (c) 會計政策變動 香港會計師公會頒佈了以下《香港財務 報告準則》的修訂，該等修訂於本集團 的本會計期間首次生效： • 《香港財務報告準則》第 9 號、 《香港會計準則》第 39 號、《香港 財務報告準則》第 7 號、《香港財 務報告準則》第 4 號及《香港財務 報告準則》第 16 號（修訂）， 利率 基準改革 – 第二階段 • 《香港財務報告準則》第 16 號（修 訂）， 二零二一年六月三十日後 COVID-19 相關的租金優惠 此等修訂概無對本集團本期間或過往 期間已編製或呈列的業績及財務狀況 構成重大影響。本集團並無於本會計 期間採用任何尚未生效的新準則或詮 釋。 (d) 收益及其他收入 本集團將其一般業務過程中銷售貨品 或提供服務而產生收入分類為收益。 於貨品或服務的控制權轉移予客戶 時，本集團按其預期有權收取的承諾 代價金額確認收益，惟不包括代表第 三方收取的該等金額。收益不包括增 值稅項或其他銷售稅項，並扣除任何 貿易折扣後確認。 1 Significant accounting policies (Continued) (b) Basis of preparation of the financial statements (Continued) The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. Major sources of estimation uncertainty are disclosed in Note 2 . (c) Changes in accounting policies The HKICPA has issued the following amendments to HKFRSs that are first effective for the current accounting period of the Group: • Amendments to HKFRS 9, HKAS 39, HKFRS 7, HKFRS 4 and HKFRS 16, Interest rate benchmark reform – phase 2 • Amendment to HKFRS 16, Covid-19-Related Rent Concessions beyond 30 June 2021 None of these amendments 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. (d) Revenue and other income Income is classified by the Group as revenue when it arises from the sale of goods or the provision of services in the ordinary course of the Group’s business. Revenue is recognised when control over a product or service is transferred to the customer, at the amount of promised consideration to which the Group is expected to be entitled, excluding those amounts collected on behalf of third parties. Revenue excludes value added tax or other sales taxes and is after deduction of any trade discounts.