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 148 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 2. APPLICATION OF NEW AND AMENDMENTS TO HONG KONG FINANCIAL REPORTING STANDARDS (“HKFRSs”) (Continued) 2.4 Impacts on application of Amendments to HKAS 1 and HKFRS Practice Statement 2 Disclosure of Accounting Policies The Group has applied the amendments for the first time in the current year. HKAS 1 Presentation of Financial Statements is amended to replace all instances of the term “significant accounting policies” with “material accounting policy information”. Accounting policy information is material if, when considered together with other information included in an entity’s financial statements, it can reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements. The amendments also clarify that accounting policy information may be material because of the nature of the related transactions, other events or conditions, even if the amounts are immaterial. However, not all accounting policy information relating to material transactions, other events or conditions is itself material. If an entity chooses to disclose immaterial accounting policy information, such information must not obscure material accounting policy information. 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） 2.4 對應用香港會計準則第 1 號及香 港財務報告準則實務報告第 2 號 （修訂本）「會計政策披露」的影 響 本集團於本年度首次應用該修訂本。 香港會計準則第 1 號「財務報表列報」 修訂以「重大會計政策資料」取代「主 要會計政策」一詞的所有情況。倘連同 實體財務報表內其他資料一併考慮， 會計政策資料可以合理預期會影響通 用財務報表的主要使用者根據該等財 務報表所作出的決定，則該會計政策 資料屬重大。 該修訂本亦澄清，即使涉及款項並不 重大，但基於相關交易性質、其他事 項或情況，會計政策資料仍可屬重 大。然而，並非所有與重大交易、其 他事項或情況有關的會計政策資料本 身即屬重大。倘一間實體選擇披露非 重大會計政策資料，有關資料不得掩 蓋重大會計政策資料。