1、1本科毕业论文（设计）外文翻译外文题目ASSETIMPAIRMENTANDDISPOSAL外文出处JOURNALOFACCOUNTANCYNEWYORK外文作者DAVIDT，RANDALLWLUECKE原文ASSETIMPAIRMENTANDDISPOSALEXECUTIVESUMMARY1TOESTABLISHASINGLEMODELBUSINESSESCANFOLLOW,FASBISSUEDSTATEMENTNO144,ACCOUNTINGFORTHEIMPAIRMENTORDISPOSALOFLONGLIVEDASSETSFASBINTENDSITTORESOLVEIMPLEMENTAT
2、IONISSUESTHATAROSEFROMITSPREDECESSOR,STATEMENTNO121,ACCOUNTINGFORTHEIMPAIRMENTOFLONGLIVEDASSETSANDFORLONGLIVEDASSETSTOBEDISPOSEDOF2IMPAIRMENTEXISTSWHENTHECARRYINGAMOUNTOFALONGLIVEDASSETORASSETGROUPEXCEEDSITSFAIRVALUEANDISNONRECOVERABLECPASSHOULDTESTFORIMPAIRMENTWHENCERTAINCHANGESOCCUR,INCLUDINGASIGN
3、IFICANTDECREASEINTHEMARKETPRICEOFALONGLIVEDASSET,ACHANGEINHOWTHECOMPANYUSESANASSETORCHANGESINTHEBUSINESSCLIMATETHATCOULDAFFECTTHEASSETSVALUE3FAIRVALUEISTHEAMOUNTANASSETCOULDBEBOUGHTORSOLDFORINACURRENTTRANSACTIONBETWEENWILLINGPARTIESQUOTEDPRICESINACTIVEMARKETSARETHEBESTEVIDENCEOFFAIRVALUESBECAUSEMARK
4、ETPRICESARENOTALWAYSAVAILABLE,CPASSHOULDBASEFAIRVALUEESTIMATESONTHEBESTINFORMATIONAVAILABLEORUSEVALUATIONTECHNIQUESSUCHASTHEEXPECTEDPRESENTVALUEMETHODORTHETRADITIONALPRESENTVALUEMETHOD24WHENACOMPANTRECOGNIZESANIMPAIRMENTLOSSFORANASSETGROUP,ITMUSTALLOCATETHELOSSTOTHEASSETSINTHEGROUPONAPRORATABASISITM
5、USTALSODISCLOSEINTHENOTESTOTHEFINANCIALSTATEMENTSADESCRIPTIONOFTHEIMPAIREDASSETANDTHEFACTSANDCIRCUMSTANCESLEADINGTOTHEIMPAIRMENTFORMANYYEARS,COMPANIESANDOTHERENTITIESACCOUNTEDFORTHEDISPOSALOREXPECTEDDISPOSALOFLONGLIVEDASSETSTHATWEREASEGMENTOFABUSINESSUSINGONESETOFRULESANDTHEDISPOSALOFLONGLIVEDASSETS
6、THATWERENOTASEGMENTOFABUSINESSUSINGANOTHERSTANDARDTOESTABLISHASINGLEMODELFORALLLONGLIVEDASSETS,FASBISSUEDSTATEMENTNO144,ACCOUNTINGFORTHEIMPAIRMENTORDISPOSALOFLONGLIVEDASSETSTHENEWSTANDARDSUPERSEDESSTATEMENTNO121,ACCOUNTINGFORTHEIMPAIRMENTOFLONGLIVEDASSETSANDFORLONGLIVEDASSETSTOBEDISPOSEDOFANDAPORTIO
7、NOFAPBOPINIONNO30,REPORTINGTHERESULTSOFOPERATIONSREPORTINGTHEEFFECTSOFDISPOSALOFASEGMENTOFABUSINESS,ANDEXTRAORDINARY,UNUSUALANDINFREQUENTLYOCCURRINGEVENTSANDTRANSACTIONSFASBINTENDSSTATEMENTNO144TORESOLVESIGNIFICANTIMPLEMENTATIONISSUESTHATAROSEFROMSTATEMENTNO121THISARTICLEEXPLAINSTHENEWGUIDANCEANDHOW
8、CPASCANIMPLEMENTITTESTINGLONGLIVEDESTIMATINGFAIRVALUEFAIRVALUEISANASSETSPURCHASEORSALEPRICEINACURRENTTRANSACTIONBETWEENWILLINGPARTIESTHEBESTEVIDENCEOFFAIRVALUEISPRICESQUOTEDINACTIVEMARKETS,SUCHASTHEPRICEFORASTOCKLISTEDONASTOCKMARKETCPASMUSTUSETHISAMOUNTTOVALUEASSETSIFITISAVAILABLEBECAUSEMARKETPRICES
9、ARENOTAVAILABLEFORMANYLONGLIVEDASSETSSUCHASEQUIPMENT,FAIRVALUEESTIMATESMUSTBEBASEDONTHEBESTINFORMATIONAVAILABLE,INCLUDINGPRICESFORSIMILARASSETSWHILECPASCANUSEOTHERVALUATIONTECHNIQUES,PRESENTVALUEISOFTENTHEBESTFORESTIMATINGFAIRVALUEFASBCONCEPTSSTATEMENTNO7,USINGCASHFLOWINFORMATIONANDPRESENTVALUEINACC
10、OUNTINGMEASUREMENTS,DISCUSSESTWOPRESENTVALUETECHNIQUESCPASMAYUSEDISCLOSINGIMPAIRMENTLOSSES3WHENACOMPANYRECOGNIZESANIMPAIRMENTLOSSFORANASSETGROUP,ITMUSTALLOCATETHELOSSTOTHELONGLIVEDASSETSINTHEGROUPONAPRORATABASISUSINGTHEIRRELATIVECARRYINGAMOUNTSTHEREISANEXCEPTIONWHENTHELOSSALLOCATEDTOANINDIVIDUALASSE
11、TREDUCESITSCARRYINGAMOUNTBELOWFAIRVALUEIFCPASCANDETERMINEFAIRVALUEWITHOUTUNDUECOSTANDEFFORT,THEASSETSHOULDBECARRIEDATTHISAMOUNTTHISREQUIRESANADDITIONALALLOCATIONOFTHEIMPAIRMENTLOSSEXPLAINEDBELOWTHEADJUSTEDCARRYINGVALUEAFTERTHEALLOCATIONBECOMESTHENEWCOSTBASISFORDEPRECIATIONAMORTIZATIONOVERTHEASSETSRE
12、MAININGUSEFULLIFEABUSINESSMUSTINCLUDEANIMPAIRMENTLOSSINTHEINCOMEFROMCONTINUINGOPERATIONSBEFOREINCOMETAXESLINEONITSINCOMESTATEMENTWHENASUBTOTALSUCHASINCOMEFROMOPERATIONSISPRESENT,CPASSHOULDINCLUDETHEIMPAIRMENTLOSSINDETERMININGTHATAMOUNTOTHERREQUIREDINFORMATIONCOMPANIESMUSTDISCLOSEINTHENOTESTOTHEFINAN
13、CIALSTATEMENTSINCLUDESAADESCRIPTIONOFTHEIMPAIREDLONGLIVEDASSETANDTHEFACTSANDCIRCUMSTANCESLEADINGTOITSIMPAIRMENTBIFNOTSEPARATELYPRESENTEDONTHEFACEOFTHESTATEMENT,THEAMOUNTOFTHEIMPAIRMENTLOSSANDTHECAPTIONINTHEINCOMESTATEMENTORTHESTATEMENTOFACTIVITIESTHATINCLUDESTHELOSSCTHEMETHODORMETHODSUSEDTODETERMINE
14、FAIRVALUEDIFAPPLICABLE,THESEGMENTINWHICHTHEIMPAIREDLONGLIVEDASSETISREPORTEDUNDERFASBSTATEMENTNO131,DISCLOSURESABOUTSEGMENTSOFANENTERPRISEANDRELATEDINFORMATIONASSETSDISPOSEDOFOTHERTHANBYSALEACOMPANYMUSTCONTINUETOCLASSIFYLONGLIVEDASSETSITPLANSTODISPOSEOFBYSOMEMETHODOTHERTHANBYSALEASHELDANDUSEDUNTILITA
15、CTUALLYGETSRIDOFTHEM4OTHERDISPOSALMETHODSINCLUDEABANDONMENT,EXCHANGEFORASIMILARPRODUCTIVEASSETORDISTRIBUTIONTOOWNERSINASPINOFFACOMPANYSHOULDREPORTLONGLIVEDASSETSTOBEABANDONEDORDISTRIBUTEDTOOWNERSTHATCONSISTOFAGROUPOFASSETSANDLIABILITIESTHATAREA“COMPONENTOFANENTITY”INTHEINCOMESTATEMENTASDISCONTINUEDO
16、PERATIONSIFTHEASSETSARENOTACOMPONENT,CPASSHOULDREPORTTHEIRDISPOSALASPARTOFTHECOMPANYSINCOMEFROMCONTINUINGOPERATIONSSTATEMENTNO144DEFINESACOMPONENTOFANENTITYASOPERATIONSANDCASHFLOWSTHATCANBECLEARLYDISTINGUISHEDBOTHOPERATIONALLYANDFORFINANCIALREPORTINGPURPOSESFROMTHERESTOFTHEENTITYACOMPONENTMAYBEAREPO
17、RTABLESEGMENTORANOPERATINGUNIT,ASDEFINEDINSTATEMENTNO131AREPORTINGUNIT,ASDEFINEDINSTATEMENTNO142ASUBSIDIARYORANASSETGROUPSTATEMENTNO144DEFINESASSETGROUPAS“ASSETSTOBEDISPOSEDOFTOGETHERASAGROUPINASINGLETRANSACTIONANDLIABILITIESDIRECTLYASSOCIATEDWITHTHOSEASSETSTHATWILLBETRANSFERREDINTHETRANSACTION”ALON
18、GLIVEDASSETACOMPANYWILLABANDONISCONSIDEREDDISPOSEDOFWHENTHECOMPANYSTOPSUSINGITATEMPORARILYIDLEASSETISNOTACCOUNTEDFORASABANDONEDIFANENTITYPLANSTOABANDONALONGLIVEDASSETBEFOREITSESTIMATEDUSEFULLIFE,ITWILLTREATTHEASSETASHELDANDUSED,TESTITFORIMPAIRMENTANDREVISEDEPRECIATIONESTIMATESINACCORDANCEWITHOPINION
19、NO20CONTINUEDUSEOFSUCHALONGLIVEDASSETDEMONSTRATESSERVICEPOTENTIALTHEUNITISUSEABLE,ANDHENCE,FAIRVALUEWOULDBEZEROONLYINUNUSUALCIRCUMSTANCESDURINGUSEBEFOREABANDONMENT,THECOMPANYSHOULDDEPRECIATETHEASSETSOTHATATDISPOSALORABANDONMENT,ITSCARRYINGVALUEEQUALSITSSALVAGEVALUETHISAMOUNTSHOULDNOTBELESSTHANZEROAL
20、ONGLIVEDASSETTOBEDISTRIBUTEDTOOWNERSOREXCHANGEDFORASIMILARPRODUCTIVEASSETISCONSIDEREDDISPOSEDOFWHENITISDISTRIBUTEDOREXCHANGEDWHENTHEASSETISCLASSIFIEDASHELDANDUSED,ANYTESTFORRECOVERABILITYMUSTBEBASEDON5USINGTHEASSETFORITSREMAININGUSEFULLIFE,ASSUMINGDISPOSALWILLNOTOCCURIFTHECARRYINGAMOUNTEXCEEDSFAIRVA
21、LUEATDISPOSAL,THECOMPANYMUSTRECOGNIZEANIMPAIRMENTLOSSLONGLIVEDASSETSTOBESOLDACOMPANYMUSTCLASSIFYALONGLIVEDASSETITWILLSELLASHELDFORSALEINTHEPERIODITMEETSALLOFTHESECRITERIAMANAGEMENTWITHTHEAUTHORITYTOAPPROVETHEACTIONCOMMITSTOAPLANTOSELLTHEASSETISAVAILABLEFORIMMEDIATESALEINITSPRESENTCONDITION,SUBJECTON
22、LYTOTERMSTHATAREUSUALANDCUSTOMARYWHENSELLINGSUCHASSETSTHECOMPANYHASINITIATEDANACTIVEPROGRAMTOLOCATEABUYERTHESALEISPROBABLEANDTHEASSETTRANSFERISEXPECTEDTOQUALIFYASACOMPLETEDSALEWITHINONEYEARTHEREARESOMECIRCUMSTANCESBEYONDTHEENTITYSCONTROLTHATMAYEXTENDTHETIMEFORCOMPLETIONBEYONDONEYEARTHECOMPANYISACTIV
23、ELYMARKETINGTHEASSETATAREASONABLEPRICEINRELATIONTOITSCURRENTFAIRVALUEIFTHECOMPANYMEETSTHEABOVECRITERIAAFTERTHEBALANCESHEETDATEBUTBEFOREITISSUESITSFINANCIALSTATEMENTS,ITMUSTCONTINUETOCLASSIFYTHEASSETASHELDANDUSEDINTHENOTESTOTHEFINANCIALSTATEMENTS,THECOMPANYMUSTDISCLOSETHEFACTSANDCIRCUMSTANCESLEADINGT
24、OTHEEXPECTEDDISPOSAL,THELIKELYMANNERANDTIMINGOFTHEDISPOSALANDIFNOTSEPARATELYSHOWNONTHEFACEOFTHESTATEMENTTHECARRYINGAMOUNTSOFTHEMAJORCLASSESOFASSETSANDLIABILITIESINCLUDEDINTHEDISPOSALGROUPIFTHECOMPANYTESTSTHEASSETFORRECOVERABILITYATTHEBALANCESHEETDATE,ITSHOULDDOSOONAHELDANDUSEDBASISFUTURECASHFLOWESTI
25、MATESUSEDTOTESTFORRECOVERABILITYMUSTTAKEINTOACCOUNTTHEPOSSIBLEOUTCOMESTHATEXISTEDATTHEBALANCESHEETDATE,INCLUDINGAFUTURESALECPASSHOULDNOTREVISETHISASSESSMENTFORASALEDECISION6MADEAFTERTHEBALANCESHEETDATEANDSHOULDCOLLECTDOCUMENTATIONANDSUPPORTINGEVIDENCEONATIMELYBASISFOREVENTSNEARSUCHADATEANIMPAIRMENTL
26、OSSISCALCULATEDANDREPORTEDINTHESAMEWAYITISFORASSETSHELDANDUSEDBECAUSETHISISTHEASSETSSTATUSATTHEBALANCESHEETDATECOMPANIESMUSTADJUSTTHECARRYINGAMOUNTSOFASSETSINCLUDINGGOODWILLTHATAREPARTOFADISPOSALGROUPCLASSIFIEDASHELDFORSALENOTCOVEREDBYSTATEMENTNO144INACCORDANCEWITHOTHERAPPLICABLEGAAPBEFOREMEASURINGT
27、HEGROUPSFAIRVALUEALONGLIVEDASSETHELDFORSALEMUSTBEMEASUREDATTHELOWEROFITSCARRYINGAMOUNTORFAIRVALUELESSCOSTTOSELLTHEINCREMENTALDIRECTCOSTSTHECOMPANYWOULDNOTHAVEINCURREDIFNOTFORTHEDECISIONTOSELLEXAMPLESOFSUCHCOSTSINCLUDEBROKERCOMMISSIONS,LEGALANDTITLETRANSFERFEESANDCLOSINGCOSTSNECESSARYTOTRANSFERTITLEE
28、XCLUDEEXPECTEDFUTURELOSSESFROMOPERATIONSASSETSCLASSIFIEDASHELDFORSALEARENOTDEPRECIATEDORAMORTIZEDREPORTINGDISCONTINUEDOPERATIONSANENTITYMUSTREPORTTHERESULTSOFOPERATINGACOMPONENTITHASEITHERDISPOSEDOFORCLASSIFIEDASHELDFORSALEINDISCONTINUEDOPERATIONSIFITMEETSBOTHOFTHESECONDITIONSTHECOMPONENTSOPERATIONS
29、ANDCASHFLOWSHAVEBEENORWILLBEELIMINATEDFROMTHEONGOINGOPERATIONSASARESULTOFTHEDISPOSALTHEENTITYWILLNOTHAVEANYSIGNIFICANTCONTINUINGINVOLVEMENTINTHECOMPONENTSOPERATIONSAFTERTHEDISPOSALINAPERIODWHENANENTITYDISPOSESOFACOMPONENT,THEINCOMESTATEMENTOFABUSINESSORTHESTATEMENTOFACTIVITIESOFANNPOMUSTREPORTTHERES
30、ULTSOFTHECOMPONENTSOPERATIONSASDISCONTINUEDOPERATIONSTHEENTITYWOULDRECOGNIZETHEGAINORLOSSFROMCLASSIFYINGTHECOMPONENTASHELDFORSALEORDISPOSALINDISCONTINUEDOPERATIONSIFTHEDISPOSALGROUPISACOMPONENTOFANENTITY,ASINTHE7EARLIERABCEXAMPLE,THECOMPONENTSOPERATIONSRESULTSA400,000LOSSAREINCLUDEDINDISCONTINUEDOPE
31、RATIONSFORYEAR1THE220,000LOSSONTHEDISPOSALGROUPISPARTOFDISCONTINUEDOPERATIONSINYEAR1THEYEAR2INCOMESTATEMENTWILLINCLUDEASDISCONTINUEDOPERATIONSTHECOMPONENTSOPERATIONSFORJANUARYTHROUGHDISPOSALINMAY,WITHTHE15,000GAINONDISPOSALALSOREPORTEDHEREDISCONTINUEDOPERATIONSLESSAPPLICABLETAXESORBENEFITSMUSTBEREPO
32、RTEDASASEPARATECOMPONENTOFINCOMEBEFOREEXTRAORDINARYITEMSANDTHECUMULATIVEEFFECTOFACCOUNTINGCHANGESABCWILLREPORTTHERESULTSOFDISCONTINUEDOPERATIONSINITSYEAR1INCOMESTATEMENT,ASSHOWNINEXHIBIT4ACOMPANYMUSTDISCLOSETHEGAINORLOSSITRECOGNIZESWHENITCLASSIFIESANASSETASHELDFORSALEORDISPOSALONEITHERTHEFACEOFTHEIN
33、COMESTATEMENTORINTHENOTESADJUSTMENTSRELATEDTODISPOSINGOFACOMPONENTOFANENTITYINAPRIORPERIOD,WHICHTHECOMPANYREPORTEDASDISCONTINUEDOPERATIONS,MUSTBECLASSIFIEDSEPARATELYINDISCONTINUEDOPERATIONSINTHECURRENTPERIODAGAINORLOSSONALONGLIVEDASSETTHATISNOTANENTITYCOMPONENTMUSTBEINCLUDEDININCOMEFROMCONTINUINGOPE
34、RATIONSBEFOREINCOMETAXESINTHEINCOMESTATEMENTIFTHEENTITYUSESASUBTOTALSUCHAS“INCOMEFROMOPERATIONS,”ITMUSTINCLUDETHEGAINSORLOSSESTHEREPRESENTATIONANDDISCLOSUREACOMPANYMUSTPRESENTALONGLIVEDASSETHELDFORSALESEPARATELYINITSFINANCIALSTATEMENTSMAJORCLASSESOFASSETSANDLIABILITIESHELDFORSALEMUSTNOTBEOFFSETANDPR
35、ESENTEDASONEAMOUNT,THEYMUSTBESEPARATELYDISCLOSEDEITHERONTHEFACEOFTHESTATEMENTITSELFORINTHENOTESSTATEMENTNO144REQUIRESACOMPANYTODISCLOSEINFORMATIONINTHENOTESFORAPERIODINWHICHITEITHERSELLSALONGLIVEDASSETORCLASSIFIESITASHELDFORSALECOMPANIESMUSTDISCLOSETHEFACTSANDCIRCUMSTANCESLEADINGTOTHEEXPECTEDDISPOSA
36、L,THELIKELYMANNERANDTIMINGAND,IFNOTSEPARATELYPRESENTED,THECARRYINGAMOUNTSOFMAJORCLASSESOFASSETSANDLIABILITIESINCLUDEDINTHEDISPOSALGROUP8THELOSSRECOGNIZEDFORANYINITIALORSUBSEQUENTWRITEDOWNTOFAIRVALUELESSCOSTTOSELLORAGAINNOTMORETHANTHECUMULATIVELOSSPREVIOUSLYRECOGNIZEDFORAWRITEDOWNTOFAIRVALUELESSCOSTT
37、OSELLTHEGAINORLOSSONSALEOFTHELONGLIVEDASSETCPASSHOULDDOTHISIFTHESEGAINSANDLOSSESARENOTSEPARATELYPRESENTEDONTHEFACEOFTHEINCOMESTATEMENT,THECAPTIONINTHEINCOMESTATEMENTORSTATEMENTOFACTIVITIESIFAPPLICABLE,THEREVENUEANDPRETAXPROFITORLOSSREPORTEDINDISCONTINUEDOPERATIONSIFAPPLICABLE,THESEGMENTINWHICHTHELON
38、GLIVEDASSETISREPORTEDUNDERSTATEMENTNO131IFANENTITYDECIDESNOTTOSELLALONGLIVEDASSETPREVIOUSLYCLASSIFIEDASHELDFORSALE,ORREMOVESANASSETORLIABILITYFROMADISPOSALGROUP,ITMUSTDESCRIBEINTHENOTESTHEFACTSANDCIRCUMSTANCESLEADINGTOTHECHANGEINPLANANDITSEFFECTONOPERATIONSFORTHATPERIODANDANYPRIORPERIODPRESENTEDFORE
39、IGNSOURCEDAVIDTMEETING，RANDALLWLUECKEASSETIMPAIRMENTANDDISPOSAL，JOURNALOFACCOUNTANCYJNEWYORKMAR2002VOL193,ISS39译文资产减值及处置概述1建立一个单一的业务模式可以遵循财务会计准则委员会发布的减值或处置长期资产声明的第144号。财务会计准则委员会打算解决并执行此问题，从它的前身，第121号声明出现，即长期资产减值和长期资产被处置就可以初见端倪。2当存在减值的长期资产或资产组的账面价值超过其公允价值，是不可恢复的。注册会计师应当进行减值测试。在测试中时发生某些变化，包括由于市场价格的大幅度
40、降低从而对企业如何使用资产或资产组价值的影响。3公允价值是一种资产可以购买或出售在目前的交易各方之间愿意的金额。活跃市场报价是公允价值的最好证据。由于市场价格不总是可用，注册会计师要立足现有或使用估值技术，如预期的现值法或传统的现值法对最佳信息公允值的估计。4当一个公司认识到一个资产组减值损失时，必须在按比例分配的基础上对企业进行资产损失确认。它也必须在附注中披露导致减值财务报表减值资产描述的事实和情况。多年来，公司和其他实体进行长期资产减值处置时是一个业务部门使用一套规则，处置标准各不相同。因此鉴于所有的长期资产的单一模式，财务会计准则委员会发布了资产减值或处置长期资产144号声明。新标准取
41、代第121号声明，长期资产减值和长期资产进行处置及部分其他意见。提交报告的内容受一个业务出售情况的影响，关于不特别，不寻常和不经常发生的事件和交易的结果，第144号财务会计准则委员会已声明来解决这些重大的执行问题，从而取代第121号声明。这篇文章解释了财务会计委员会新的指导，以及如何使注册会计师可以实现有效地测试长期资产的公允价值。一，测试长期资产的公允价值公允价值是指资产的购买或愿意在双方之间目前交易的销售价格。公允价值的最好证据是在活跃市场的报价，如对股市上市的股票价格。注册会计师必须使用此金额价值的资产，如果它是可用的。由于市场价格不单是长期资产，如设备的使用。公允价值估计必须根据可获得
42、的最佳信息，包括类似资产的价格。虽然10注册会计师可以使用其他估值方法，但是现值往往是最好的估计公允值。财务会计准则委员会第7号概念公告声明，讨论了注册会计师可以使用的两个现值技术，即会计计量中使用现金流量信息和现值。二，资产减值损失的披露当一个公司认识到一个资产组减值损失时，必须在按比例分配的基础上进行长期资产的减值损失，当然在集团利用其相对账面价值时有一个例外，当分配给个人资产的损失减少其账面价值低于公平价值时，如果会计师事务所可以判断和努力避免不必要的成本的公允价值，资产应当按这一数额。这需要减值损失的额外拨款。调整后的账面值将变为分配后的折旧（摊销）在资产的剩余使用寿命新的成本基础一个
43、企业必须在税前收入前就将确定其持续经营收益减值损失。如在确定经营收益前，注册会计师应当确定减值损失的金额。其他所需资料的公司必须在附注中披露的财务报表，包括（一）说明受损长期资产的事实和情况，导致其受损。（二）不只是单独提交关于资产负债表的书面声明，该减值损失的金额在标题或损益表的活动要明确列示，其中包括损益表中表明。（三）方法或用于确定公允价值的方法（四）如果适用，在根据财务会计准则委员会第131号公布的声明关于其中受损长期资产部分进行相关资料披露三，其他出售资产公司必须继续进行分类，长期资产处置计划通过某种方法持有和使用，直到实际上进行出售。其他处置方法包括放弃该资产一个类似的生产性资产或
44、分配给所有者。例如某公司应报告长期被抛弃或分发给业主，对资产（和负债）是在为已终止业务收入声明“实体组件”集团组成的资产。如果资产没有一个组件，注册会计师应当报告其作为该公司的持续经营收入的一部分出售。第144号声明定义了一个作为经营和现金流量的实体，可以清楚地分辨包括业务和财务报告的其他目的的实体组成部分。同时一个组件也可以是一个报告分部或经营单位，如第131号声明定义。报告单位，所界定的第142号公告附属公司或资产组。声明第144号资产组定义为“资产组是指企业可以认定的最小资产组合,其产生的11现金流入应当基本上独立于其他资产或者资产组。资产组应当由创造现金流入的相关资产组成。一项长期资产
45、将被视为放弃处理时，该公司将停止使用。一个暂时闲置的资产不会被列作放弃。如果一个实体打算放弃其估计可使用年限的长期资产时，将视资产为持有和使用，进行减值测试，并根据修改意见第20号折旧估计。因此，公允价值将只有在特殊情况下为零。在放弃使用前，公司应该视其为贬值的资产，以便在处置或遗弃，其账面价值等于其残值。这一数额应不低于零。一个长期资产分发给业主或者同类生产性资产交换时，它被认为是分布式或交换处理的。当资产归类为持有和使用时，任何可恢复性测试必须基于其剩余使用年限的资产，假设出售将不会发生。如果在处置时账面价值超出公允价值，公司必须确认其为减值损失。四，长期资产的出售公司必须区分一个长期资产
46、，将出售在此期间为满足所有这些标准待售（一）按管理局审批管理承诺的行动计划出售。资产可以立即出售在目前的状况，唯一的条件就是销售习惯，通常出售这种资产该公司已有积极的方案，以找到买主。此次出售的资产转移可能和预期有资格作为一个在一年内（有超出实体控制的某些情况下，可能延长超过一年时间完成）完成销售。（二）推广有关其当前公允价值的价格在一个合理的资产价格范围内。如果企业在月末的资产负债表日，按上述标准的财务报表问题，它必须继续归类为持有和使用的资产。在对财务报表附注中，公司必须披露的是关于导致其资产减值预计处置的事实和情况，可能的方式和时间安排和处置。如果没有列出有关的说明，其账面价值的资产和负
47、债要另当说明。如果公司为恢复测试在资产负债表日的资产，它应该在持有和使用的基础上对未来现金流量估计用于测试可恢复到已经存在于资产负债表日，包括未来的销售可能产生的结果。注册会计师不应该修改这个在资产负债表日期提出的发售决定评估，而且应搜集有关这一日期附近的事件及时获得当时记录和证据支持。资产减值乃以同样的方式持有和使用它，是因为这是资产在资产负债表资产的最新状态报告，对此公司必须调整资产（包括商誉）。12五，终止经营业务的报告FAS144规定1终止经营是指企业组成部分的经营出现下述两种情况之一1已出售、放弃、分拆或其他处置2被归属于“为出售持有”2“企业组成部分”在经营和财产报告时能在经营和现
48、金流量方面被清晰地区分3归类为“为出售而持有”的企业组成部分应同时满足下列条件1管理当局有权批准出售企业组成部分计划的行动承诺2企业组成部分可以即刻出售3完成出售的行动计划已经着手进行4出售是可能的并预期将在一个年度内完成5企业组成部分在市场有着与其现行公允价相关的合理价格6出售计划不可能有重大变化或被撤销。一个实体必须申报其拥有或经营出售或分类为待出售已终止经营业务，如果满足这两个条件组成的结果，那么该组件的经营和现金流量已经或将会从持续运营消除处置结果，该实体将不会有任何组件的业务的重要处置后继续参与。六，列报和披露公司必须单独提交一份长期资产出售其财务报表中。企业必须在财务报表中按资产类
49、别披露以下事项（1）计入当期损益的资产减值损失及其在损益表中所在项目；（2）当期资产减值冲回金额及其在损益表中所在项目；（3）当期直接抵减权益的资产减值损失金额；（4）当期直接确认为损益的资产减值损失冲回。注册会计师应当对任意初始或后续公允价值减出售成本或收益不低于先前确认的累计亏损的长期资产的出售进行密切关注。如果这些收益和损失不单独对收益表，在损益表中应明确声明或提出标题。如果适用，则按财务准则第131号公布的声明关于其中长期资产的标准处理。如果一个实体决定不出售以前分类为持有待售，或删除的资产或负债的长期资产的处置组，它必须在导致计划变化及其影响的任何行动之前提出并在说明中描述的事实和情况外文出处大卫T会议,兰德尔资产减值会计的处置J。纽约2002193
