今天把Impairment Test的部分做一個(gè)小總結(jié)，關(guān)于USGAAP的部分我想就不用我多說(shuō)了，大家平時(shí)的復(fù)習(xí)都是大量集中在USGAAP上的，在這里我就只針對(duì)IFRS下的Impairment Test做一個(gè)小專題。知識(shí)點(diǎn)的部分我就不自己寫(xiě)英文了，直接從Final review里挪過(guò)來(lái)，然后解兩個(gè)小題，最后再提一點(diǎn)我個(gè)人的見(jiàn)解和思考，僅供參考。

 
 
IMPAIRMENT（For intangibles and long-lived assets）
 
 

Under IFRS,an impairment loss for a long-lived asset other than goodwill is calculated by comparing the carrying value of the asset to the asset’s recoverable amount.IFRS define the recoverable amount as the greater of the asset’s fair value less costs to sell and the asset’s value in use.Value in use is the present value of the future cash flows expected from the intangible asset. IFRS allow the reversal of impairment losses.

簡(jiǎn)單說(shuō)： 如果 RA＜BV → Impairment

RA is the higher of ①FV-Cost to sell ②Value in use(present value of future cash flows)

順便，出一個(gè)三歲小孩的問(wèn)題。 How is the impairment loss reported in the financial statements?

The answer is「As a component of income from continuing operations before income taxes.」

 

 

Goodwill Impairment（IFRS）

Under IFRS,goodwill impairment testing is done at the cash-generating unit(CGU)level.A cash-generating unit is defined as the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or group of assets.The goodwill impairment test is a one-step test in which the carrying value of the CGU is compared to the CGU's recoverable amount,which is the greater of the CGU's fair value less costs to sell and its value in use.Value in use is the present value of the future cash flows expected from the CGU.An impairment loss is recognized to the extent that the carrying value exceeds the recoverable amount.The impairment loss is first allocated to goodwill and then allocated on a pro rate basis to the other assets of the CGU.

Note: Both under IFRS and USGAAP.Once the goodwill impairment loss has been fully recognized,it cannot be reversed.

好了，知識(shí)點(diǎn)就談到這里，可能你要說(shuō)了，就盡整些三歲小孩都懂的，有能耐你整個(gè)四歲的我看看。

OK，思考兩個(gè)四歲小孩回答的腦筋急轉(zhuǎn)彎題目。

1.為什么在IFRS下，Impairment loss（other than goodwill）可以做reversal？而Goodwill的Impairment

loss確不可以Reversal呢？

下面我就這兩個(gè)問(wèn)題談?wù)剛€(gè)人的理解。

首先，大家都記得USGAAP does not permit the reversal of impairment losses unless the asset is held for

disposal.But IFRS allow the reversal of imparment loss.

是什么原因使得IFRS允許reversal呢？我是這樣思考的。IFRS把Impairment loss是由資產(chǎn)下的經(jīng)濟(jì)利益估值的減少所引起的。那么，產(chǎn)生了經(jīng)濟(jì)利益估值變更的情況下，之前的Impairment loss便是可以反轉(zhuǎn)回去的。而且，資產(chǎn)的經(jīng)濟(jì)利益估值的恢復(fù)如果是可識(shí)別的話，將其反應(yīng)到財(cái)務(wù)報(bào)表中也會(huì)對(duì)財(cái)務(wù)報(bào)表的使用者也會(huì)起到一定的幫助作用。而IFRS的原則主義不同，USGAAP本身所采用的是更保守的會(huì)計(jì)規(guī)則，

所以USGAAP does not permit the reversal of impairment losses unless the asset is held for

disposal.

接下來(lái)是第二個(gè)問(wèn)題，Goodwill為什么不可以reversal。

首先，因?yàn)镚oodwill的將來(lái)經(jīng)濟(jì)利益不可以被直接的估值，所以Recoverable amount的恢復(fù)究竟是由過(guò)去確認(rèn)的Impairment loss of goodwill的可收回金額所產(chǎn)生的還是由內(nèi)部產(chǎn)生（internally generated）的goodwill所造成的，無(wú)法明確的去判明，所以，直接禁止。