Annual Report 2023

Notes to the Consolidated Financial Statements 綜合財務報表附註 FOR THE YEAR ENDED 31 DECEMBER 2023 截至二零二三年十二月三十一日止年度 146 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 2. APPLICATION OF NEW AND AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) (Continued) 2.1 Impacts on application of Amendments to HKAS 8 Definition of Accounting Estimates The Group has applied the amendments for the first time in the current year. The amendments define accounting estimates as “monetary amounts in financial statements that are subject to measurement uncertainty”. An accounting policy may require items in financial statements to be measured in a way that involves measurement uncertainty. In such a case, an entity develops an accounting estimate to achieve the objective set out by the accounting policy. The amendments to HKAS 8 clarify the distinction between changes in accounting estimates, and changes in accounting policies and the correction of errors. The application of the amendments in the current year had no material impact on the consolidated financial statements. 2.2 Impacts on application of Amendments to HKAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction The Group has applied the amendments for the first time in the current year. The amendments narrow the scope of the recognition exemption of deferred tax liabilities and deferred tax assets in paragraphs 15 and 24 of HKAS 12 Income Taxes so that it no longer applies to transactions that, on initial recognition, give rise to equal taxable and deductible temporary differences. In accordance with the transition provision: (i) the Group has applied the new accounting policy retrospectively to leasing transactions that occurred on or after 1 January 2022; (ii) the Group also, as at 1 January 2022, recognised a deferred tax asset (to the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilised) and a deferred tax liability for all deductible and taxable temporary difference associated with right-of-use assets and lease liabilities. 2. 應用新訂及經修訂香港財務 報告準則（「香港財務報告 準則」）（續） 2.1 應用香港會計準則第 8 號（修訂 本）「會計估計之定義」的影響 本集團於本年度首次應用該修訂本。 該修訂本將會計估計定義為「財務報表 中存在計量不確定性之貨幣金額」。會 計政策可能要求財務報表中之項目以 涉及計量不確定性之方式計量。在此 情況下，實體會制定會計估計以達致 會計政策所載之目標。香港會計準則 第 8 號修訂本闡明會計估計變動與會計 政策變動及錯誤糾正之間的區別。於 本年度應用該等修訂本並無對綜合財 務報表造成重大影響。 2.2 應用香港會計準則第 12 號（修 訂本）「與單一交易產生之資產 及負債有關之遞延稅項」的影響 本集團於本年度首次應用該修訂本。 該修訂本縮窄了香港會計準則第 12 號 「所得稅」第 15 段及第 24 段中遞延稅 項負債及遞延稅項資產的確認豁免範 圍，使其不再適用於在初始確認時產 生相等應課稅及可扣稅暫時性差額之 交易。 根據過渡規定： (i) 本集團已對於二零二二年一月一日 或之後發生的租賃交易追溯應用新 會計政策； (ii) 本集團亦已於二零二二年一月一日 就與使用權資產及租賃負債有關 的所有可抵扣及應課稅暫時差額確 認遞延稅項資產（以可能有應課稅 溢利可用於抵銷可抵扣暫時差額為 限）及遞延稅項負債。