国际会计准则第36号 资产减值【外文翻译】.doc

1、本科毕业论文（设计）外文翻译外文题目INTERNATIONALACCOUNTINGSTANDARD外文出处LONDONCAMBRIDGEUNIVERSITYPRESS外文作者INTERNATIONALACCOUNTINGCOMMITTEE原文INTERNATIONALACCOUNTINGSTANDARD36,IMPAIRMENTOFASSETSOBJECTIVEIAS36PRESCRIBESPROCEDURESTOENSURETHATASSETSARECARRIEDATNOMORETHANTHEIRRECOVERABLEAMOUNTTHESTANDARDSPECIFIESWHENIMPAIRM

2、ENTLOSSESARETOBERECOGNIZEDANDTHECONDITIONSUNDERWHICHSUCHLOSSESSHOULDBEREVERSEDIAS36ALSOPROVIDESGUIDANCEONREQUIREDDISCLOSURESSCOPEIAS36SPECIFICALLYSCOPESOUTTHEIMPAIRMENTOFCERTAINASSETSFORWHICHGUIDEINVENTORIESIAS2,ASSETSARISINGFROMCONSTRUCTIONCONTRACTSIAS11,DEFERREDTAXASSETSIAS12,ASSETSARISINGFROMEMPL

3、OYEEBENEFITSIAS19,FINANCIALASSETSTHATAREWITHINTHESCOPEOFIAS39DEFINITIONSIMPAIRMENTREFERSTOTHEBOOKVALUEOFASSETSEXCEEDSITSRECOVERABLEAMOUNT,TODETERMINEWHETHERTHEIMPAIRMENTOFASSETS,ASSETSMAYHAVEOCCURREDSHOULDBEBASEDONSOMESIGNSOFIMPAIRMENT,IFTHEREISANYINDICATION,COMPANIESSHOULDCONDUCTAFORMALESTIMATEOFIT

4、SRECOVERABLEAMOUNTIDENTIFYINGANASSETTHATMAYBEIMPAIREDACCORDINGTOIAS36,ANASSETISIMPAIREDIFITSCARRYINGAMOUNTISGREATERTHANITSRECOVERABLEAMOUNTIAS36REQUIRESTHAT,ATEACHBALANCESHEETDATE,ANORGANIZATIONMUSTASSESSWHETHERTHEREAREANYINDICATIONSTHATASSETSMAYBEIMPAIREDIFANINDICATIONOFIMPAIRMENTEXISTS,THEORGANIZA

5、TIONISREQUIREDTOESTIMATETHERECOVERABLEAMOUNTOFTHEASSETNOTETHATWITHRESPECTTOREQUIREMENTSFORMEASURINGRECOVERABLEAMOUNTSP1857,ANDTHEGENERALREQUIREMENTSFORREVERSINGANIMPAIRMENTLOSSP109116,THESTANDARDUSESTHETERM“ASSETS”NOTWITHSTANDING,THEREQUIREMENTSAPPLYBOTHTOINDIVIDUALASSETSANDTOCASHGENERATINGUNITSFAIR

6、VALUELESSCOSTSTOSELLPARAGRAPHS25TO29PROVIDEGUIDANCEONDETERMININGANASSETSFAIRVALUELESSCOSTSTOSELLPARAGRAPH25STATES“THEBESTEVIDENCEOFANASSETSFAIRVALUELESSCOSTSTOSELLISAPRICEINABINDINGSALEAGREEMENTINANARMSLENGTHTRANSACTION,ADJUSTEDFORINCREMENTALCOSTSTHATWOULDBEDIRECTLYATTRIBUTABLETOTHEDISPOSALOFTHEASSE

7、T”INTHEABSENCEOFABINDINGSALESAGREEMENT,FORANASSETTHATISTRADEDINANACTIVEMARKET,FAIRVALUELESSCOSTSTOSELLISTHEASSETSMARKETPRICELESSTHECOSTSOFDISPOSALIFTHEREISNOACTIVEMARKETFORTHEASSET,THEENTITYUSESTHEBESTINFORMATIONAVAILABLEVALUEINUSETOESTIMATETHEVALUEINUSEOFANASSET,ANENTITYFIRSTESTIMATESTHEFUTURENETCA

8、SHFLOWSTOBEDERIVEDFROMTHEASSETSUSEANDULTIMATEDISPOSAL,ANDTHENAPPLIESTHEAPPROPRIATEDISCOUNTRATETOTHOSEFUTURECASHFLOWSPARAGRAPH30STIPULATESTHEFOLLOWINGELEMENTSSHALLBEREFLECTEDINTHECALCULATIONOFANASSETSVALUEINUSEAANESTIMATEOFTHEFUTURECASHFLOWSTHEENTITYEXPECTSTODERIVEFROMTHEASSETBEXPECTATIONSABOUTPOSSIB

9、LEVARIATIONSINTHEAMOUNTORTIMINGOFTHOSEFUTURECASHFLOWSCTHETIMEVALUEOFMONEY,REPRESENTEDBYTHECURRENTMARKETRISKFREERATEOFINTERESTDTHEPRICEFORBEARINGTHEUNCERTAINTYINHERENTINTHEASSETANDEOTHERFACTORS,SUCHASILLIQUIDITY,THATMARKETPARTICIPANTSWOULDREFLECTINPRICINGTHEFUTURECASHFLOWSTHEENTITYEXPECTSTODERIVEFROM

10、THEASSETESTIMATESOFFUTURECASHFLOWSINCLUDEP39AND52APROJECTIONSOFCASHINFLOWSFROMTHECONTINUINGUSEOFTHEASSETBPROJECTIONSOFCASHOUTFLOWSINCURREDTOGENERATETHEINFLOWSFROMCONTINUINGUSETHATCANBEDIRECTLYATTRIBUTED,ORALLOCATEDONAREASONABLEANDCONSISTENTBASIS,TOTHEASSETCNETCASHFLOWS,IFANY,TOBERECEIVEDORPAIDFORTHE

11、DISPOSALOFTHEASSETATTHEENDOFITSUSEFULLIFETHEAMOUNTTHATANENTITYEXPECTSTOOBTAINFROMTHEDISPOSALOFTHEASSETINANARMSLENGTHTRANSACTIONBETWEENKNOWLEDGEABLE,WILLINGPARTIES,AFTERDEDUCTINGTHEESTIMATEDCOSTSOFDISPOSALTHEDISCOUNTRATESUSEDTODETERMINEVALUEINUSEMUSTBEPRETAXRATESTHATREFLECTBOTHTHETIMEVALUEOFMONEYANDT

12、HERISKSSPECIFICTOTHEASSETFORWHICHTHEFUTURECASHFLOWESTIMATESHAVENOTBEENADJUSTEDP55CASHFLOWPROJECTIONSSHOULDBEBASEDONREASONABLEANDSUPPORTABLEASSUMPTIONSABOUTTHEECONOMICCONDITIONSTHATWILLEXISTOVERTHEREMAININGUSEFULLIFEOFTHEASSET,WITHGREATERWEIGHTBEINGGIVENTOEXTERNALEVIDENCEANENTITYSHOULDUSETHEMOSTRECEN

13、TBUDGETSANDFORECASTS,WHICHAREPRESUMEDTONOTGOBEYONDFIVEYEARSBEYONDFIVEYEARS,ANENTITYEXTRAPOLATESFROMTHEEARLIERBUDGETS,USINGASTEADYORDECLININGGROWTHRATENOTTOEXCEEDTHELONGTERMAVERAGEGROWTHRATEFORTHEPRODUCTS,INDUSTRIES,ORCOUNTRIESINWHICHPARAGRAPH34REQUIRESTHATMANAGEMENTEXAMINETHECAUSESOFDIFFERENCESCASHF

14、LOWPROJECTIONSANDACTUALCASHFLOWSCURRENTCASHFLOWPROJECTIONSAREBASEDARECONSISTENTWITHPASTACTUALOUTCOMESESTIMATESOFFUTURECASHFLOWSEXCLUDECASHFLOWSTHATRELATETOFUTURERESTRUCTURINGSTOWHICHTHEENTITYISNOTYETCOMMITTEDP44IMPROVINGORENHANCINGTHEASSETSPERFORMANCEP44FINANCINGACTIVITIESP50INCOMETAXRECEIPTSORPAYME

15、NTSP50RECOGNIZINGANDMEASURINGANIMPAIRMENTLOSSINDIVIDUALASSETSOTHERTHANGOODWILLFORINDIVIDUALASSETSOTHERTHANGOODWILL,THEREQUIREMENTSARELAIDOUTINPARAGRAPHS58TO64ANIMPAIRMENTLOSSMUSTBERECOGNIZEDWHENEVERANASSETSRECOVERABLEAMOUNTISLESSTHANITSCARRYINGAMOUNTP59PARAGRAPH60REQUIRESTHATTHEIMPAIRMENTLOSSBERECOG

16、NIZEDIMMEDIATELYASANEXPENSEINTHEINCOMESTATEMENT,SUBJECTTOONEEXCEPTION,ASSETISCARRIEDATAREVALUEDAMOUNTINACCORDANCEWITHANOTHERSTANDARDFORASSETISACCOUNTEDFORUNDERTHEREVALUATIONMODELINIAS16PROPERTY,PLANTANDEQUIPMENTORIAS38INTANGIBLEASSETS,ANYIMPAIRMENTLOSSOFTHEREVALUEDASSETWOULDBETREATEDASAREVALUATIONDE

17、CREASEINACCORDANCEWITHTHATOTHERSTANDARDAFTERTHERECOGNITIONOFANIMPAIRMENTLOSS,THEAMORTIZATIONEXPENSEFORTHEASSETISADJUSTEDINFUTUREPERIODSTOALLOCATETHEASSETSREVISEDCARRYINGAMOUNT,LESSITSRESIDUALVALUEIFANY,ONASYSTEMATICBASISOVERITSREMAININGUSEFULLIFEP63CASHGENERATINGUNITSRECOVERABLEAMOUNTSSHOULDBEESTIMA

18、TEDFORINDIVIDUALASSETS,IFPOSSIBLEHOWEVER,IFITISNOTPOSSIBLE,ANENTITYMUSTDETERMINETHERECOVERABLEAMOUNTOFTHECASHGENERATINGUNITTOWHICHTHEASSETBELONGSP66TOBEGINTHISPROCESS,JUDGMENTISUSEDTODETERMINETHESMALLESTGROUPOFASSETSTHATGENERATESCASHINFLOWSTHATARELARGELYINDEPENDENTOFTHECASHINFLOWSFROMOTHERASSETSORGR

19、OUPSOFASSETSONCETHEASSETSCASHGENERATINGUNITHASBEENDETERMINED,THERECOVERABLEAMOUNTOFTHECASHGENERATINGUNITISESTIMATEDBASEDONTHEGUIDANCEALREADYDISCUSSEDTODETERMINEHOWTODEFINECASHGENERATINGUNITS,ANENTITYCONSIDERSVARIOUSFACTORSINCLUDINGHOWMANAGEMENTMONITORSTHEENTITYSOPERATIONSSUCHASBYPRODUCTLINESORGEOGRA

20、PHICAREASORHOWTHEYMAKEDECISIONSABOUTCONTINUINGORDISPOSINGOFTHEENTITYSASSETSANDOPERATIONSIFANACTIVEMARKETEXISTSFORTHEOUTPUTPRODUCEDBYANASSETORGROUPOFASSETS,THATASSETORGROUPOFASSETSISIDENTIFIEDASACASHGENERATINGUNITP70PARAGRAPH72REQUIRESTHATCASHGENERATINGUNITSBE“IDENTIFIEDCONSISTENTLYFROMPERIODTOPERIOD

21、FORTHESAMEASSETORTYPESOFASSETS,UNLESSACHANGEISJUSTIFIED”GOODWILLIAS36ACKNOWLEDGESTHATGOODWILLACQUIREDINABUSINESSCOMBINATIONSOMETIMESCANNOTBEALLOCATEDONANONARBITRARYBASISTOINDIVIDUALCASHGENERATINGUNITS,BUTONLYTOGROUPSOFCASHGENERATINGUNITSTHISISREFLECTEDINPARAGRAPH80,WHICHREQUIRESGOODWILLTOBEALLOCATED

22、TOEACHOFTHEACQUIRERSCASHGENERATINGUNITSORGROUPSOFCASHGENERATINGUNITSTHATAREEXPECTEDTOBENEFITFROMTHESYNERGIESOFTHEBUSINESSCOMBINATION,REGARDLESSOFWHETHEROTHERASSETSORLIABILITIESOFTHEACQUIREAREASSIGNEDTOTHOSEUNITSORGROUPSOFUNITSEACHUNITORGROUPOFUNITSTOWHICHTHEGOODWILLISALLOCATEDMUSTREPRESENTTHELOWESTL

23、EVELATWHICHTHEGOODWILLISMONITOREDFORINTERNALMANAGEMENTPURPOSESINADDITION,THEUNITORGROUPOFUNITSCANNOTBELARGERTHANANOPERATINGSEGMENTDETERMINEDUNDERIFRS8OPERATINGSEGMENTSPARAGRAPH90SPECIFIESTHATACASHGENERATINGUNITTOWHICHGOODWILLHASBEENALLOCATEDMUSTBETESTEDFORIMPAIRMENTANNUALLY,ANDWHENEVERTHEREISANINDIC

24、ATIONOFPOTENTIALIMPAIRMENTIFTHERECOVERABLEAMOUNTOFTHEUNITEXCEEDSITSCARRYINGAMOUNT,THEUNITANDTHEGOODWILLALLOCATEDTOTHATUNITARECONSIDEREDNOTTOBEIMPAIREDHOWEVER,IFTHECARRYINGAMOUNTOFTHEUNITEXCEEDSTHERECOVERABLEAMOUNTOFTHEUNIT,THEENTITYMUSTRECOGNIZEANIMPAIRMENTLOSSNOTETHATTHEIMPAIRMENTTESTINGOFCASHGENER

25、ATINGUNITSMUSTALSOCONSIDERTHECORPORATEASSETSTHATCANBEALLOCATEDTOTHECASHGENERATINGUNITORGROUPOFUNITSUNDERREVIEW,ASSPECIFIEDINPARAGRAPH102CORPORATEASSETSAREASSETSOTHERTHANGOODWILLTHATDONOTGENERATECASHINFLOWSINDEPENDENTLYOFOTHERASSETSORGROUPSOFASSETSANDTHEIRCARRYINGAMOUNTCANNOTBEFULLYATTRIBUTEDTOTHECAS

26、HGENERATINGUNITUNDERREVIEWEXAMPLESWOULDINCLUDEGROUPORDIVISIONALASSETSSUCHASAHEADQUARTERSORDIVISIONALBUILDING,EDPEQUIPMENT,ORARESEARCHCENTRETHEIMPAIRMENTLOSSONACASHGENERATINGUNITISALLOCATEDTOREDUCETHECARRYINGAMOUNTOFTHEASSETSOFTHEUNITORGROUPOFUNITSINTHEFOLLOWINGMANNERP104FIRST,REDUCETHECARRYINGAMOUNT

27、OFANYGOODWILLTHATWASALLOCATEDTOTHEUNITORGROUPOFUNITSSECOND,REDUCETHECARRYINGAMOUNTSOFTHEOTHERASSETSOFTHEUNITORGROUPOFUNITSPRORATAONTHEBASISOFTHECARRYINGAMOUNTOFEACHASSETTHESEREDUCTIONSINCARRYINGAMOUNTSARERECOGNIZEDINTHESAMEWAYASIMPAIRMENTLOSSESONINDIVIDUALASSETSTHATIS,INACCORDANCEWITHPARAGRAPH60,DIS

28、CUSSEDABOVEWHENALLOCATINGANIMPAIRMENTLOSSTOTHEASSETSINACASHGENERATINGUNIT,THECARRYINGAMOUNTOFANASSETSHOULDNOTBEREDUCEDBELOWTHEHIGHESTOFITSFAIRVALUELESSCOSTSTOSELLIFDETERMINABLE,ITSVALUEINUSEIFDETERMINABLE,ANDZEROTHEAMOUNTOFANYUNALLOCATEDIMPAIRMENTLOSSTHATRESULTSISAPPLIEDPRORATATOTHEOTHERASSETSOFTHEU

29、NITGROUPOFUNITSP105REVERSALOFANIMPAIRMENTLOSSREVERSALOFANIMPAIRMENTLOSSFORGOODWILLISPROHIBITEDP124THELOGICBEHINDTHISRELATESTOTHEFACTTHATIFGOODWILLHASPREVIOUSLYBEENIMPAIREDANDTHENISREGENERATED,ITISESSENTIALLY“NEW”GOODWILLTHISWOULDBECONSIDEREDANINTERNALLYGENERATEDINTANGIBLEWHICHCANNOTBERECOGNIZEDASPER

30、IAS38FORASSETSORCASHGENERATINGUNITSOTHERTHANGOODWILL,THEREQUIREMENTSFORREVERSINGAPREVIOUSLYRECOGNIZEDIMPAIRMENTLOSSFOLLOWTHESAMEAPPROACHASFORTHEIDENTIFICATIONOFIMPAIRMENTSATTHEENDOFEACHREPORTINGPERIOD,THEENTITYASSESSESWHETHERTHEREISANINDICATIONTHATANIMPAIRMENTLOSSMAYNOLONGEREXIST,ORMAYHAVEDECREASEDP

31、ARAGRAPH1SPECIFIESTHEMINIMUMEXTERNALANDINTERNALSOURCESOFINFORMATIONTHATARETOBECONSIDEREDINASSESSINGTHEPOTENTIALOFREVERSALINIMPAIRMENTTHESEFACTORSPARALLELTHOSETHATWERELISTEDUNDERPARAGRAPH12TOORIGINALLYASSESSWHETHERTHEREHASBEENANIMPAIRMENTLOSSFOREXAMPLE,CHANGESINMARKETVALUE,ENVIRONMENTORINTERESTRATES,

32、ORBETTERTHANEXPECTEDPERFORMANCEIFAPOTENTIALREVERSALINIMPAIRMENTISINDICATED,THERECOVERABLEAMOUNTOFTHEASSETORUNITISESTIMATEDP110IFTHEREHASBEENACHANGEINTHEESTIMATESUSEDTODETERMINETHEASSETSRECOVERABLEAMOUNTSINCETHELASTIMPAIRMENTLOSSWASRECOGNIZED,THECARRYINGAMOUNTOFTHEASSETISINCREASEDTOITSRECOVERABLEAMOU

33、NTP114HOWEVER,THEINCREASEDCARRYINGAMOUNTOFANINDIVIDUALASSETDUETOREVERSALSHOULDNOTBEMORETHANTHECARRYINGAMOUNTTHATWOULDHAVEBEENDETERMINEDNETOFAMORTIZATIONIFNOIMPAIRMENTLOSSHADBEENRECOGNIZEDFORTHEASSETINPRIORYEARSP117PARAGRAPH119REQUIRESTHATTHEREVERSALOFANIMPAIRMENTLOSSBERECOGNIZEDIMMEDIATELYAINCOMEINT

34、HEINCOMESTATEMENTUNLESSTHEASSETISCARRIEDATAREVALUEDAMOUNTINACCORDANTWITHANOTHERSTANDARDCONSISTENTWITHTHETREATMENTOFIMPAIRMENTLOSSES,THEREVERSALOFSUCHALOSSISTREATEDASAREVALUATIONINCREASEINACCORDANCEWITHTHATOTHERSTANDARDAFTERAREVERSALOFANIMPAIRMENTLOSSISRECOGNIZED,AMORTIZATIONISADJUSTEDFORFUTUREPERIOD

35、SP121AREVERSALOFANIMPAIRMENTLOSSFORACASHGENERATINGUNITISALLOCATEDTOTHEASSETSOFTHEUNIT,OTHERTHANGOODWILL,PRORATAWITHTHECARRYINGAMOUNTSOFTHOSEASSETSTHESEINCREASEINCARRYINGAMOUNTSARETREATEDINTHESAMEMANNERASREVERSALSOFIMPAIRMENTLOSSESFORINDIVIDUALASSETSTHATIS,RECOGNIZEDINACCORDANCEWITHPARAGRAPH119P122WH

36、ENALLOCATINGAREVERSALOFANIMPAIRMENTLOSSTOTHEASSETSINACASHGENERATINGUNIT,THECARRYINGAMOUNTOFANASSETSHOULDNOTBEINCREASEDABOVETHELOWEROFITSRECOVERABLEAMOUNTIFDETERMINABLEANDTHECARRYINGAMOUNTTHATWOULDHAVEBEENDETERMINEDNETOFAMORTIZATIONIFNOIMPAIRMENTLOSSHADBEENRECOGNIZEDFORTHEASSETINPRIORPERIODSTHEAMOUNT

37、OFANYUNALLOCATEDAMOUNTTHATRESULTSISAPPLIEDPRORATATOTHEOTHERASSETSOFTHEUEXCEPTFORGOODWILLP123ASAFINALPOINTINTHISSECTION,PARAGRAPH116EXPLAINSTHATANASSETSVALUEINUSEMAYBECOMEGREATERTHANITSCARRYINGAMOUNTSIMPLYBECAUSETHEPRESENTVALUEOFFUTURECASHINFLOWSINCREASESASTHEYBECOMECLOSERHOWEVER,THESERVICEPOTENTIALO

38、FTHEASSETHASNTCHANGEDAND,ACCORDINGLY,NOREVERSALOFIMPAIRMENTISRECOGNIZEDBASEDONTHIS“UNWINDINGOFDISCOUNT”FOREIGNSOURCELONDONCAMBRIDGEUNIVERSITYPRESS，2008140155译文国际会计准则第36号资产减值（一）目的本准则的目的是，规定企业用以确保其资产以不超过可收回价值的金额进行计量的程序。如果资产的帐面价值超过通过使用或销售而收回的价值，该资产就是按超过其可收回价值计量的，如果是这样，该资产应视为已经减值，本准则要求企业确认资产减值损失。本准则也规定了

39、企业何时应冲回资产减值损失，以及减值资产的有关披露内容（二）范围1本准则适用于除下述资产以外的所有资产减值的会计核算（1）存货（2）建造合同形成的资产（3）递延所得税资产（4）雇员福利形成的资产（5）包括在国际会计准则第32号金融工具披蹲和列报范围内的金融资产。（三）定义1减值准备是指资产的帐面价值超过其可收回金额，判断资产是否减值，应依据资产可能已经发生减损的某些迹象，如果存在任何一种迹象，企业应对其可收回金额进行正式估计。2认定可能已经减值的资产根据国际会计准则第36号资产减值如果它的账面值高于其可收回金额，则资产已经减值。第9到11段规定了资产可能已经发生减值损失的某些迹象如果存在任何一

40、种迹象，企业应对其可收回价值进行正式估计。如果不存在已经发生潜在的资产减值损失的迹象，本准则不要求企业对其可收回价值进行正式估计。第7到14段规定了应于何时确定资产的可收回价值。这些规定使用资产一词，同时适用于单个资产或现金产出单位。（四）公允价值与出售成本第25至29段提供了关于确定资产的公允价值减出售成本的指导。第25段指出“资产的公允价值减出售成本最好的证据是价格。在一个公平交易约束力的销售协议，该调整的增量成本将直接归属于该资产的处置。如果资产的公允价值是其市场价值，则资产的公允价值与其销售净价之间的唯一差额是处置该资产的直接增量费用（1）如果处置费用很低，则重估资产的可收回价值必然接

41、近于、或大于其重估价值（公允价值）。在这种情况下，如果已经执行了重估价规定，则重估资产不可能减值，没有必要估计其可收回价值。（2）如果有一定的处置费用，则重估资产的销售净价仍然小于其公允价值。因此，如果重估资产的使用价值小于其重估价值（公允价值），则重估资产将会减值。在这种情况下，如果已经执行了重估价规定，则企业应运用本准则以确定资产是否已经减值。如果资产的公允价值是以市场价值以外的基础确定的，则重估价值（公允价值）可能大于、或小于其可收回价值。因此，在执行了重估价规定以后，企业还应运用本准则以确定资产是否已经减值。（五）关于使用价值估计使用价值时，需要采取以下步骤（1）估计资产持续使用以及最

42、终处置所带来的现金流量；（2）采用适当的折现率对未来现金流量进行折现。第30条规定以下内容应反映在资产的使用价值计算（1）对未来现金流量估计的实体预计将获得的资产（2）关于可能出现的变动的数额或期望这些未来的时间现金流量（3）货币时间价值，是由当前市场无风险利率的代表利息（4）资产价格的不确定性（5）其他因素，如流动性不足，市场人士将以未来现金流量预计将来自实体的资产。未来现金流量的估计应包括（1）资产持续使用所产生的现金流入的预计；（2）为通过资产的持续使用产生现金流入而必需发生的现金流出预计（包括使资产达到使用状态而发生的现金流出），以及可直接归属于、或在合理且贯的基础上分摊于资产上的现金

43、流出预计；（3）在资产的使用期限结束时，通过处置资产而收回或支付的现金净流量。资产减值损失的确认和计量第58到63段规定了单个资产减值损失的确认和计量要求，现金产出单位减值损失的确认和计量在第88到93段中规定。当且仅当资产的可收回价值小于其帐面价值时，资产的帐面价值应减计至可收回价值，减计的价值即为资产减值损失。资产减值损失应在损益表中立即确认为项费用，除非根据另项国际会计准则，例如，根据国际会计准则第16号固定资产中允许选用的会计处理方法，该资产是以重估价计量。根据该国际会计准则，重估价资产减值损失应作为重估价值降低进行处理。重估价资产的减值损夫应在损益表中确认为一项费用，但是，在重估价资

44、产减值损失没有超过该资产的重估价准备的范围内，减值损失直接贷记重估价准备。如果减值损失的估计数超过相关资产的帐面价值，当且仅当另项国际会计准则有要求时，企业应确认笔负债。在确认项资产减值损失后，资产的折旧（摊销）费用应在未来期间予以调整，以便在资产剩余使用期限内，在系统的基础上摊销已调整资产的帐面价值扣除其残值（如果有的话）后的金额。如果已经确认了资产减值损失，应根据国际会计准则第12号所得税，通过比较调整后的资产帐面价值与其纳税基础，确定相关的递延所得税资产或负债现金产出单住的认定如果存在资产可能减值的迹象，应估计单个资产的可收回价值。如果不可能估计单个资产的可收回价值，则企业应确定现金产出

45、单位资产的可收回价值。如果存在下述情况，则不可能确定单个资产的可收回价值（1）资产的使用价值估计与其销售净价并不接近（例如，从资产的持续使用中产生的未来现金流量估计不是很少而可忽略不计）（2）资产持续使用不可能在很大程度上独立于其他资产产生现金流量，如果是这样，只能确定现金产出单位资产的使用价值和可收回价值。如果存在下述情况，则不可能确定单个资产的可收回价值（1）资产的使用价值估计与其销售净价并不接近（例如，从资产的持续使用中产生的未来现金流量估计不是很少而可忽略不计）（2）资产持续使用不可能在很大程度上独立于其他资产产生现金流量，如果是这样，只能确定现金产出单位资产的使用价值和可收回价值。（

46、六）商誉购买企业时产生的商誉所代表的是可望取得未来经济利益而发生的支出。该项经济利益可能由于购买的总部资产的协同作用而形成，也可能形成于某些不能单独在财务报表上予以确认的资产。商誉并不能独立于其它资产或资产组合而为企业带来现金流量，所以作为单个资产的商誉，其可收回价值是无法确定的，既然如此，当有迹象表明商誉可能已发生减值时，必须确定商誉所属现金产出单位的可收回价值。将此价值与该现金产出单位的帐面价值相比较，如有减值损失，按本准则第88段加以确认处理。在测定现金产出单位是否减值时，企业应确定与该现金产出单位相关的商誉是否已在财务报表中确认。如果己确认，企业必须（1）进行次自下而上的测定，即商誉的

47、帐面价值是否能在合理、致的基础上分摊到评估中的现金产出单位；比较现金产出单位的可收回价值与帐面价值（包括已分摊的商誉的帐面价值，如果存在），并按本准则第88段确认减值损失。企业必须进行自下而上测定的第二步，即使商誉的帐面价值不能在合理、一致的基础上分摊到评估中的现金产出单位；（2）如果在自下而上的测定中，企业不能将商誉的帐面价值以合理、一致的基础分摊到评估中的现金产出单位，企业还须完成次自上而下的测定，即确定最小的现金产出单位，该现金产出单位包含评估中的现金产出单位，并且估计商誉的帐面价值能在合理、一致的基础上对其进行分摊（即上一级现金产出单位）比较上一级现金产出单位的帐面价值与可收回价值（包

48、括分摊的商誉帐面价值）。如有损失，按本准则第88段加以确认。测定现金产出单位的减值时，企业必须考虑有助于现金产出单位为企业带来未来现金流量的所有商誉。如果商誉的帐面价值能在合理、一致的基础上分摊，企业只需施行自下而上测定。如果商誉的帐面价值不能在合理、一致的基础上分摊，企业需施行自上而下的测定（见附表A，例7）。自下而上测定确保企业确认现金产出单位的任何减值损失，包括以合理、一致的基础分摊的商带减值损失，当商誉不能在合理、一致的基础上分摊时，自下而上测定和自上而下测定相结合以确保企业确认（1）不包括商誉在内的现金产出单位的资产减值损失；（2）商誉的减值损失，由于企业在自下而上测定中已将所有可能

49、减值的资产考虑在内，自上而下测定对上一级现金产出单位所确认的资产减值损失只与分摊的商誉有关。在自上而下测定时，企业通常需要确定上一级现金产出单位的可收回价值，除非有明显证据表明上一级现金产出单位没有发生减值。（见本准则第12段）（七）商誉减值损失的冲回作为本准则第99段的例外情况，已确认的商誉减值损失不能在以后期间冲回，除非（1）由于没有预料到的非正常外部事件的再次发生所造成的减值损失；（2）随后发生的外部事件抵消了（1）中事件的影响。将要发布的国际会计准则禁止企业确认自创商誉确认（国际会计准则第38号无形资产已于1999年1月1日开始生效译校者注）。自创而誉的可收回价值的任何增加都可能是其价值的增加，除非该增加明显是由于特殊的外部事件而造成的。本准则不允许由于估计的改变而对商誉减值损失予以冲回（如，折现率的改变，或与商誉有关的现金产出单位的未来现金流量在时间或数量上的改变）。特殊外部事件指非企业所能控制的事件，包括导致企业经营业务、或赢利能力显著下降的新法规的出台。外文出处国际会计M伦敦剑桥大学出版社,2008140155