Annual Report 2022

132 SHOUGANG CENTURY HOLDINGS LIMITED 首佳科技製造有限公司 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報告附註 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 2.1 Basis of preparation (continued) The preparation of consolidated financial statements in conformity with HKFRSs requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements, are disclosed in Note 4. 2.1.1New and amended standards adopted by the Group The Group has applied the following new and amended standards for the first time for the annual reporting period commencing from 1 January 2022: Annual Improvements Projects Annual Improvements to HKFRSs 2018- 2020 (amendments) HKFRS 3, HKAS 16 and HKAS 37 Narrow-scope amendments (amendments) HKFRS 16 Covid-19-Related Rent Concessions beyond 2021 (amendments) Accounting Guideline 5 (Revised) Merger Accounting for Common Control Combinations The amendments listed above did not have any impact on the amounts recognised in prior periods and are not expected to significantly affect the current periods. 2 重大會計政策概要 （續） 2.1 編製基準 （續） 為符合香港財務報告準則，編製綜 合財務報告時須作出若干重要之會 計估計，管理層亦須在應用本集團 會計政策之過程中作出判斷。涉及 高度判斷或高度複雜性之範疇，或 涉及對綜合財務報表屬重大假設和 估計之範疇，在附註 4 內披露。 2.1.1 本集團採納之新訂及經修訂 準則 本集團已於二零二二年一月一 日開始之財政年度首次採納以 下之新訂及經修訂準則： 年度改進項目 對二零一八 年至二零二 零年之香港 財務報告準 則的年度改 進（修訂） 香港財務報告 準則第 3 號、 香港會計準則 第 16 號及 香港會計 準則第 37 號 狹義範圍修 訂（修訂） 香港財務 報告準則 第 16 號 二零二一年 後的新型肺 炎相關租金 減免（修訂） 會計指引 第 5 號（修訂） 共同控制合 併下的合併 會計 上述修訂對前期入帳金額沒有 任何影響，亦預期不會對當期 產生重大影響。