国际会计准则第36号 资产减值【外文翻译】Word下载.docx

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,