国际会计准则第36号 资产减值【外文翻译】Word下载.docx
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国际会计准则第36号 资产减值【外文翻译】Word下载.docx
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原文:
InternationalAccountingStandard36,ImpairmentofAssets
Objective
IAS36prescribesprocedurestoensurethatassetsarecarriedatnomorethantheirrecoverableamount.Thestandardspecifieswhenimpairmentlossesaretoberecognizedandtheconditionsunderwhichsuchlossesshouldbereversed.IAS36alsoprovidesguidanceonrequireddisclosures.
Scope
IAS36specificallyscopesouttheimpairmentofcertainassetsforwhichguideinventories(IAS2),assetsarisingfromconstructioncontracts(IAS11),deferredtaxassets(IAS12),assetsarisingfromemployeebenefits(IAS19),financialassetsthatarewithinthescopeofIAS39.
Definitions
Impairmentreferstothebookvalueofassetsexceedsitsrecoverableamount,todeterminewhethertheimpairmentofassets,assetsmayhaveoccurredshouldbebasedonsomesignsofimpairment,ifthereisanyindication,companiesshouldconductaformalestimateofitsrecoverableamount.
Identifyinganassetthatmaybeimpaired
AccordingtoIAS36,anassetisimpairedifitscarryingamountisgreaterthanitsrecoverableamount.IAS36requiresthat,ateachbalance-sheetdate,anorganizationmustassesswhetherthereareanyindicationsthatassetsmaybeimpaired.Ifanindicationofimpairmentexists,theorganizationisrequiredtoestimatethe
recoverableamountoftheasset.Notethatwithrespecttorequirementsformeasuringrecoverableamounts(P18–57),andthegeneralrequirementsforreversingan
impairmentloss(P109–116),thestandardusestheterm“assets”;
notwithstanding,therequirementsapplybothtoindividualassetsandtocash-generatingunits.
Fairvaluelesscoststosell
Paragraphs25to29provideguidanceondetermininganasset’sfairvaluelesscoststosell.
Paragraph25states“thebestevidenceofanasset’sfairvaluelesscoststosellisapriceinabindingsaleagreementinanarm’slengthtransaction,adjustedforincrementalcoststhatwouldbedirectlyattributabletothedisposaloftheasset.”Intheabsenceofabindingsalesagreement,foranassetthatistradedinanactivemarket,fairvaluelesscoststosellistheasset’smarketpricelessthecostsofdisposal.Ifthereisnoactivemarketfortheasset,theentityusesthebestinformationavailable.Valueinuse
Toestimatethevalueinuseofanasset,anentityfirstestimatesthefuturenetcashflowstobederivedfromtheasset’suseandultimatedisposal,andthenappliestheappropriatediscountratetothosefuturecashflows.
Paragraph30stipulates
thefollowingelementsshallbereflectedinthecalculationofanasset’svaluein
use
(a)anestimateofthefuturecashflowstheentityexpectstoderivefromthe
asset;
(b)expectationsaboutpossiblevariationsintheamountortimingofthosefuturecashflows;
(c)thetimevalueofmoney,representedbythecurrentmarketrisk-freerateofinterest;
(d)thepriceforbearingtheuncertaintyinherentintheasset;
and
(e)otherfactors,suchasilliquidity,thatmarketparticipantswouldreflectinpricingthefuturecashflowstheentityexpectstoderivefromtheasset.Estimatesof
futurecashflowsinclude(P39and52)
a)projectionsofcashinflowsfromthecontinuinguseoftheasset
b)projectionsofcashoutflowsincurredtogeneratetheinflowsfromcontinuingusethatcanbedirectlyattributed,orallocatedonareasonableandconsistentbasis,totheasset
c)netcashflows,ifany,tobereceived(orpaid)forthedisposaloftheassetattheendofitsusefullife(theamountthatanentityexpectstoobtainfromthedisposaloftheassetinanarm’s-lengthtransactionbetweenknowledgeable,willingparties,afterdeductingtheestimatedcostsofdisposal)
Thediscountratesusedtodeterminevalueinusemustbepre-taxratesthatreflectboththetimevalueofmoneyandtherisksspecifictotheassetforwhichthefuturecashflowestimateshavenotbeenadjusted(P55).
Cashflowprojectionsshouldbebasedonreasonableandsupportableassumptionsabouttheeconomicconditionsthatwillexistovertheremainingusefullifeoftheasset,withgreaterweightbeinggiventoexternalevidence.Anentityshouldusethemostrecentbudgetsandforecasts,whicharepresumedtonotgobeyondfiveyears.Beyondfiveyears,anentityextrapolatesfromtheearlierbudgets,usingasteadyordeclininggrowthratenottoexceedthelong-termaveragegrowthratefortheproducts,industries,orcountriesinwhich.
Paragraph34requiresthatmanagementexaminethecausesofdifferencescash-flowprojectionsandactualcashflowscurrentcash-flowprojectionsarebasedareconsistentwithpastactualoutcomes.Estimatesoffuturecashflowsexcludecashflowsthatrelateto:
futurerestructuringstowhichtheentityisnotyetcommitted(P44)improvingorenhancingtheasset’sperformance(P44)financingactivities(P50)incometaxreceiptsorpayments(P50)
RecognizingandmeasuringanimpairmentlossIndividualassetsotherthangoodwill
Forindividualassetsotherthangoodwill,therequirementsarelaidoutinparagraphs58to64.Animpairmentlossmustberecognizedwheneveranasset’s
recoverableamountislessthanitscarryingamount(P59).Paragraph60requiresthattheimpairmentlossberecognizedimmediatelyasanexpenseintheincomestatement,subjecttooneexception,assetiscarriedatarevaluedamountinaccordancewithanotherstandard.ForassetisaccountedforundertherevaluationmodelinIAS16Property,PlantandEquipmentorIAS38IntangibleAssets,anyimpairmentlossoftherevaluedassetwouldbetreatedasarevaluationdecreaseinaccordancewiththatotherstandard.Aftertherecognitionofanimpairmentloss,theamortizationexpensefortheassetisadjustedinfutureperiodstoallocatetheasset’srevisedcarryingamount,lessitsresidualvalue(ifany),onasystematicbasisoveritsremainingusefullife(P63).
Cash-generatingunits
Recoverableamountsshouldbeestimatedforindividualassets,ifpossible.However,ifitisnotpossible,anentitymustdeterminetherecoverableamountofthecash-generatingunittowhichtheassetbelongs(P66).Tobeginthisprocess,judgmentisusedtodeterminethesmallestgroupofassetsthatgeneratescashinflowsthatarelargelyindependentofthecashinflowsfromotherassetsorgroupsofassets.Oncetheasset’scash-generatingunithasbeendetermined,therecoverableamountofthecash-generatingunitisestimatedbasedontheguidancealreadydiscussed.Todeterminehowtodefinecash-generatingunits,anentityconsidersvariousfactorsincludinghowmanagementmonitorstheentity’soperations(suchasbyproductlinesorgeographicareas)orhowtheymakedecisionsaboutcontinuingordisposingoftheentity’sassetsandoperations.Ifanactivemarketexistsfortheoutputproducedbyanassetorgroupofassets,thatassetorgroupofassetsisidentifiedasacash-generatingunit(P70).
Paragraph72requiresthatcash-generatingunitsbe“identifiedconsistentlyfrom
periodtoperiodforthesameassetortypesofassets,unlessachangeisjustified.”Goodwill
IAS36acknowledgesthatgoodwillacquiredinabusinesscombinationsometimescannotbeallocatedonanon-arbitrarybasistoindividualcash-generatingunits,butonlytogroupsofcash-generatingunits.Thisisreflectedinparagraph80,
whichrequiresgoodwilltobeallocatedtoeachoftheacquirer’scash-generatingunits(orgroupsofcash-generatingunits)thatareexpectedtobenefitfromthesynergiesofthebusinesscombination,regardlessofwhetherotherassetsorliabilitiesoftheacquireareassignedtothoseunits(orgroupsofunits).Eachunit(orgroupofunits)towhichthegoodwillisallocatedmustrepresentthelowestlevelatwhichthegoodwillismonitoredforinternalmanagementpurposes.Inaddition,theunit(orgroupofunits)cannotbelargerthananoperatingsegmentdeterminedunderIFRS8OperatingSegments.
Paragraph90specifiesthatacash-generatingunittowhichgoodwillhasbeenallocatedmustbetestedforimpairmentannually,andwheneverthereisanindicationofpotentialimpairment.Iftherecoverableamountoftheunitexceedsitscarryingamount,theunitandthegoodwillallocatedtothatunitareconsiderednottobeimpaired.However,ifthecarryingamountoftheunitexceedstherecoverableamountoftheunit,theentitymustrecognizeanimpairmentloss.
Notethattheimpairmenttestingofcash-generatingunitsmustalsoconsiderthecorporateassetsthatcanbeallocatedtothecash-generatingunitorgroupofunitsunderreview,asspecifiedinparagraph102.Corporateassetsareassetsotherthangoodwillthatdonotgeneratecashinflowsindependentlyofotherassetsorgroupsofassetsandtheircarryingamountcannotbefullyattributedtothecash-generatingunitunderreview.Exampleswouldincludegroupordivisionalassetssuchasaheadquartersordivisionalbuilding,EDPequipment,oraresearchcentre.
Theimpairmentlossonacash-generatingunitisallocatedtoreducethecarryingamountoftheassetsoftheunit(orgroupofunits)inthefollowingmanner(P104)
:
first,reducethecarryingamountofanygoodwillthatwasallocatedtotheunit(orgroupofunits)
second,reducethecarryingamountsoftheotherassetsoftheunit(orgroupofunits)prorataonthebasisofthecarryingamountofeachassetThesereductionsincarryingamountsarerecognizedinthesamewayasimpairmentlossesonindividualassets(thatis,inaccordancewithparagraph60,discussedabove).Whenallocatinganimpairmentlosstotheassetsinacash-generatingunit,
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