USCPA知識點介紹：Impairment Test

　　FAR考試對基礎的考察比較多，因此考生在備考過程中一定要理解概念、計量方式、記賬方式等等，掌握知識點。對FAR整體有個框架概念之后再細分，盡量做到記住FAR每一章講什么，有什么處理方法，不要遺漏細節(jié)。高頓網(wǎng)校USCPA小編整理了一些學員的經(jīng)驗分享，供大家參考。

　　今天把Impairment Test的部分做一個小總結，關于USGAAP的部分我想就不用我多說了，大家平時的復習都是大量集中在USGAAP上的，在這里我就只針對IFRS下的Impairment Test做一個小專題。知識點的部分我就不自己寫英文了，直接從Final review里挪過來，然后解兩個小題，最后再提一點我個人的見解和思考，僅供參考。

　　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.

　　簡單說：  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，出一個三歲小孩的問題。  How is the impairment loss reported in the financial statements?

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

　　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，知識點就談到這里。下面舉個例子。

　　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？

　　下面我就這兩個問題談談個人的理解。

　　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)濟利益估值的減少所引起的。那么，產(chǎn)生了經(jīng)濟利益估值變更的情況下，之前的Impairment loss便是可以反轉回去的。而且，資產(chǎn)的經(jīng)濟利益估值的恢復如果是可識別的話，將其反應到財務報表中也會對財務報表的使用者也會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計規(guī)則，

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

　　接下來是第二個問題，Goodwill為什么不可以reversal。

　　首先，因為Goodwill的將來經(jīng)濟利益不可以被直接的估值，所以Recoverable amount的恢復究竟是由過去確認的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，無法明確的去判明，所以，直接禁止。