国际会计准则第36号资产减值

浅析新会计准则下的资产减值会计的相关问题及对策摘要阐述新准则颁布前我国资产减值会计的发展历程，分析新《企业会计准则》关于对资产减值准备存在问题的相关分析，在此基础上提出对新准则下完善资产减值实务操作的发展对策。

关键词新会计准则；资产减值会计；问题；对策2006年2月15日，财政部在人民大会堂同时发布新的企业会计准则和审计准则体系，并于2007年1月1日起已在上市公司中执行，其他企业鼓励执行，执行新准则的企业不再执行现行准则、《企业会计制度》和《金融企业会计制度》。

随着该基本准则一起颁布的还有38项具体会计准则。

39项企业会计准则的发布，标志着适应我国市场经济发展要求与国际惯例趋同的新企业会计准则体系得到正式建立，这是我国会计发展史上新的里程碑。

其中，《企业会计准则第8号——资产减值》（以下简称新准则）明确规定，在资产负债表日，当资产的可收回金额低于其账面价值即发生了资产减值时，企业应确认资产减值损失，并计提相应的减值准备。

新准则借鉴了《国际会计准则第36号——资产减值》，结合我国的实际情况，对原有内容进行了修改，基本实现了与国际会计准则的接轨。

因为资产减值准备的计提一直是企业操作利润的手段，且新准则对资产减值会计核算变革较多而倍受理论界和实务界的关注。

本文针对新准则下资产减值会计进行相关探讨。

1 关于新准则下对资产减值准备存在问题的相关分析1）资产组如何划分无法确认，标准很难合理的确定，容易导致盈余管理。

2006年财政部颁布的《企业会计准则第8号--资产减值》第二条规定:资产减值，是指资产的可收回金额低于其账面价值。

本准则中的资产，除了特别规定外，包括单项资产和资产组。

资产组是指企业可以认定的最小资产组合，其产生的现金流入应当基本上独立于其他资产或者资产组产生的现金流入。

虽然新的会计准则提出了“资产组”的概念，即“现金产出单元”，并以资产组为主计量资产可收回金额，尤其是在计算资产未来现金流量现值时，能够大大简化计量工作，并且在一定程度上与国际会计准则趋同，但从我国企业的实际管理水平来看，新准则对于资产组的规定要在企业中得到很好的施行有比较大的难度。

资产减值政策的历史变化资产减值政策是指企业在资产负债表审核过程中对资产进行评估后发现其价值低于账面价值时，根据会计准则的规定计提相应的减值准备，以反映资产实际价值的调整情况。

资产减值政策的历史变化主要可以分为以下几个阶段。

第一阶段：初始的资产减值政策在20世纪以前，资产减值政策主要以实物资产的价值衰减为主要考虑因素。

企业往往采用更保守的方式进行减值判断，资产价值的减少主要通过资产折旧来体现，而且只有在明显的价值减少时才予以计提。

第二阶段：主要反映企业经营环境变化的资产减值政策20世纪70年代至80年代初，随着经济发展、企业竞争日益加剧，企业开始面临更多的经营风险。

为了反映企业在经营过程中，由于市场竞争、技术变革和不可预见的风险等因素可能导致资产价值下降的情况，会计制度逐渐引入了资产减值政策。

此阶段的资产减值政策主要借鉴了美国的会计准则FAS 5的相关规定，通过引入账面净值法，要求企业在每个会计期间末对所有具有不可恢复性价值损失的资产进行减值处理。

具体做法是企业按照有关资产的发生原因和情况，按照收益主义的方法，利用专业意见、科学依据和合理的假设来衡量和评估资产的损失程度。

第三阶段：全面减值政策的引入进入21世纪，全面减值政策开始得到普遍应用。

此政策基于2001年国际会计准则委员会（IASB）发布的国际准则IAS 36《资产减值》制订，要求企业根据资产的可收回金额（Recoverable Amount）来评估资产减值。

全面减值政策主要通过引入可收回金额的概念，以现金流折现法、营业利润法等方法来计算可收回金额与账面价值之间的差额，从而计提减值准备。

同时，根据减值资产的情况，全面减值政策对资产减值损失进行了分类，分为按单项减值测试和按组合减值测试两种方法。

前者是针对特定资产的减值测试，后者是针对资产组合的减值测试。

第四阶段：准则的完善和进一步变革随着全球化和金融危机等因素的影响，资产减值政策的准则不断地进行完善和变革。

资产减值准备的审计《企业会计制度》规定：“企业应当定期或者至少于每年年度终了，对各项资产进行全面检查，并根据谨慎性原则的要求，合理地预计各项资产可能发生的损失，对可能发生的各项资产损失计提资产减值准备。

”注册会计师受托实施年度会计报表审计时，往往会遇到两种偏向：一是被审计单位为了粉饰经营业绩、夸大当年利润或少报当年亏损，不提或者少提按规定应计提的减值准备；二是被审计单位为了调节年度利润和均衡股利分配，计提的减值准备高于预计损失数，也就是所谓计提秘密准备。

这两种偏向的结果都使报表不实、会计信息虚假。

为了保证企业会计报表的真实性，注册会计师必须对企业年终计提或转回的资产减值准备（以下简称减值准备）实施重点检查；同时，审计减值准备会计处理和税收处理的正确性。

一、减值准备计提的审计减值准备通常是被审计单位经营者依据有关因素做出的估计，发生错报的风险较大，注册会计师应当以应有的职业谨慎态度实施审计工作。

必要时，注册会计师可以利用专家工作，比如请专家对关键设备、成套设备和重要建筑物的销售净价或使用价值进行鉴定等。

以下就审计中几个关键概念的把握阐述笔者的观点。

1．关于可收回金额。

“可收回金额”，是对减值准备计提数进行审计认定的前提，只要可收回金额低于资产的帐面价值，其差额就是减值准备的应提金额。

可收回金额，《企业会计制度》解释为：“资产的销售净价与预期从该资产的持续使用和使用寿命结束时的处置中形成的预计未来现金流量的现值两者之中的较高者”。

“持续使用和使用寿命结束时的处置中形成的预计未来现金流量的现值”，在《国际会计准则第36号——资产减值》中称为“使用价值”，本文为叙述方便，也将其简称为“使用价值”。

对于如何处理可收回金额中销售净价与使用价值的关系，国际会计准则第36号提出的一些主张，可以作为注册会计师审计可收回金额时的参考：（l）“如果资产的销售净价与其使用价值中的任何一项超过其帐面金额，资产没有减值，因而没有必要估计其他金额”。

收稿日期:20050908作者简介:温美琴(1964—),女,江西吉安人,南京财经大学会计学院副教授,研究方向为财务会计、审计理论与方法;顾林其(1964—),男,浙江平湖人,中材科技股份有限公司财务部会计师。

2006年第1期总第137期南京财经大学学报Journal of Nanjing University of Finance and Econom ics No .1,2006Serial No .137资产减值会计理论的几个核心问题———兼论资产减值会计信息的可靠性温美琴1,顾林其2(1.南京财经大学会计学院,江苏南京　210003;2.中材科技股份有限公司,江苏南京　210012)摘要:本文首先分析了资产减值会计的经济实质,进而探讨了资产减值会计的理论起点、资产减值会计确认与计量的原则,最后对提高资产减值会计信息的可靠性提出了一些构想。

关键词:资产减值;确认;计量中图分类号:F230 文献标识码:A 文章编号:16726049(2006)01007504 为了使资产能真实地反映企业获得经济利益的能力,我国《企业会计制度》第五十一条规定:“企业应当定期或者至少于每年年度终了,对各项资产进行检查,并根据谨慎性原则的要求,合理地预计各项资产可能发生的损失,对可能发生的各项资产损失计提资产减值准备……”。

此规定明确要求企业对短期投资、应收账款(应收账款和其他应收款)、存货、长期投资、固定资产、无形资产、在建工程和委托贷款进行检查,并根据谨慎性原则计提减值准备,简称“八项准备”。

为进一步搞好这项业务,我们应当深刻体会资产减值的实质内涵、准确把握其确认与计量的原则及其账务处理的方法等,同时进行积极的研究与探索。

本文仅就资产减值会计理论的几个核心问题谈些看法。

一、资产减值会计的经济实质资产是会计的重要要素之一,几乎所有的会计要素都直接或间接与其相关。

我国《企业会计制度》采用了《企业财务会计报告条例》中的概念,对资产的定义进行了界定,“资产是指过去的交易、事项形成并由企业拥有或者控制的资源,该资源预期会给企业带来经济利益”。

外文翻译外文题目International Accounting Standard外文出处London：Cambridge University Press外文作者International accounting committee原文：International Accounting Standard 36 , Impairment of Assets ObjectiveIAS 36 prescribes procedures to ensure that assets are carried at no more than their recoverable amount. The standard specifies when impairment losses are to be recognized and the conditions under which such losses should be reversed. IAS 36 also provides guidance on required disclosures.ScopeIAS 36 specifically scopes out the impairment of certain assets for which guide inventories (IAS 2), assets arising from construction contracts (IAS 11), deferred tax assets (IAS 12), assets arising from employee benefits (IAS 19), financial assets that are within the scope of IAS 39.DefinitionsImpairment refers to the book value of assets exceeds its recoverable amount, to determine whether the impairment of assets, assets may have occurred should be based on some signs of impairment, if there is any indication, companies should conduct a formal estimate of its recoverable amount .Identifying an asset that may be impairedAccording to IAS 36, an asset is impaired if its carrying amount is greater than its recoverable amount. IAS 36 requires that, at each balance-sheet date, an organization must assess whether there are any indications that assets may be impaired. If an indication of impairment exists, the organization is required to estimate the recoverable amount of the asset. Note that with respect to requirements for measuring recoverable amounts (P18–57), and the general requirements for reversing animpairment loss (P109–116), the standard uses the term “assets”; notwithstanding, the requirements apply both to individual assets and to cash-generating units.Fair value less costs to sellParagraphs 25 to 29 provide guidance on determining an asset’s fair value les s costs to sell.Paragraph 25 states “the best evidence of an asset’s fair value less costs to sell is a price in a binding sale agreement in an arm’s length transaction, adjusted for incremental costs that would be directly attributable to the disposal o f the asset.” In the absence of a binding sales agreement, for an asset that is traded in an active market, fair value less costs to sell is the asset’s market price less the costs of disposal. If there is no active market for the asset, the entity uses the best information available. Value in useTo estimate the value in use of an asset, an entity first estimates the future net cash flows to be derived from the asset’s use and ultimate disposal, and then applies the appropriate discount rate to those future cash flows.Paragraph 30 stipulatesthe following elements shall be reflected in the calculation of an asset’s value in use(a) an estimate of the future cash flows the entity expects to derive from the asset;(b) expectations about possible variations in the amount or timing of those future cash flows;(c) the time value of money, represented by the current market risk-free rate of interest;(d) the price for bearing the uncertainty inherent in the asset; and(e) other factors, such as illiquidity, that market participants would reflect in pricing the future cash flows the entity expects to derive from the asset. Estimates of future cash flows include (P39 and 52)a)projections of cash inflows from the continuing use of the assetb) projections of cash outflows incurred to generate the inflows from continuinguse that can be directly attributed, or allocated on a reasonable and consistent basis, to the assetc) net cash flows, if any, to be received (or paid) for the disposal of the asset at the end of its useful life (the amount that an entity expects to obtain from the disposal of the asset in an arm’s-length transaction between knowledgeable, willing parties, after deducting the estimated costs of disposal)The discount rates used to determine value in use must be pre-tax rates that reflect both the time value of money and the risks specific to the asset for which the future cash flow estimates have not been adjusted (P55).Cash flow projections should be based on reasonable and supportable assumptions about the economic conditions that will exist over the remaining useful life of the asset, with greater weight being given to external evidence. An entity should use the most recent budgets and forecasts, which are presumed to not go beyond five years. Beyond five years, an entity extrapolates from the earlier budgets, using a steady or declining growth rate not to exceed the long-term average growth rate for the products, industries, or countries in which.Paragraph 34 requires that management examine the causes of differences cash-flow projections and actual cash flows current cash-flow projections are based are consistent with past actual outcomes. Estimates of future cash flows exclude cash flows that relate to:future restructurings to which the entity is not yet committed (P44) improving or enhancing the asset’s performance (P44) financing activities (P50) income tax receipts or payments (P50)Recognizing and measuring an impairment lossIndividual assets other than goodwillFor individual assets other than goodwill, the requirements are laid out in paragraphs 58 to 64. An impairment loss must be recognized whenever an asset’s recoverable amount is less than its carrying amount (P59). Paragraph 60 requires that the impairment loss be recognized immediately as an expense in the income statement, subject to one exception, asset is carried at a revalued amount inaccordance with another standard. For asset is accounted for under the revaluation model in IAS 16 Property, Plant and Equipment or IAS 38 Intangible Assets, any impairment loss of the revalued asset would be treated as a revaluation decrease in accordance with that other standard. After the recognition of an impairment loss, the amortization expense for the asset is adjusted in future periods to allocate the asset’s revised carrying amount, less its residual value (if any), on a systematic basis over its remaining useful life (P63).Cash-generating unitsRecoverable amounts should be estimated for individual assets, if possible. However, if it is not possible, an entity must determine the recoverable amount of the cash-generating unit to which the asset belongs (P66). To begin this process, judgment is used to determine the smallest group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. Once the asset’s cash-generating unit has been determined, the recoverable amount of the cash-generating unit is estimated based on the guidance already discussed. To determine how to define cash-generating units, an entity considers various factors including how management monitors the entity’s operations (such as by product lines or geographic areas) or how they make decisions about continuing or disposing of the entity’s assets and operations. If an active market exists for the output produced by an asset or group of assets, that asset or group of assets is identified as a cash-generating unit (P70).Paragraph 72 requires that cash-generating units be “identif ied consistently from period to period for the same asset or types of assets, unless a change is justified.”GoodwillIAS 36 acknowledges that goodwill acquired in a business combination sometimes cannot be allocated on a non-arbitrary basis to individual cash-generating units, but only to groups of cash-generating units. This is reflected in paragraph 80, which requires goodwill to be allocated to each of the acquirer’s cash-generating units (or groups of cash-generating units) that are expected to benefit from the synergies of the business combination, regardless of whether other assets or liabilities of theacquire are assigned to those units (or groups of units). Each unit (or group of units) to which the goodwill is allocated must represent the lowest level at which the goodwill is monitored for internal management purposes. In addition, the unit (or group of units) cannot be larger than an operating segment determined under IFRS 8 Operating Segments.Paragraph 90 specifies that a cash-generating unit to which goodwill has been allocated must be tested for impairment annually, and whenever there is an indication of potential impairment. If the recoverable amount of the unit exceeds its carrying amount, the unit and the goodwill allocated to that unit are considered not to be impaired. However, if the carrying amount of the unit exceeds the recoverable amount of the unit, the entity must recognize an impairment loss.Note that the impairment testing of cash-generating units must also consider the corporate assets that can be allocated to the cash-generating unit or group of units under review, as specified in paragraph 102. Corporate assets are assets other than goodwill that do not generate cash inflows independently of other assets or groups of assets and their carrying amount cannot be fully attributed to the cash-generating unit under review. Examples would include group or divisional assets such as a headquarters or divisional building, EDP equipment, or a research centre.The impairment loss on a cash-generating unit is allocated to reduce the carrying amount of the assets of the unit (or group of units) in the following manner (P104): first, reduce the carrying amount of any goodwill that was allocated to the unit (or group of units)second, reduce the carrying amounts of the other assets of the unit (or group of units) pro rata on the basis of the carrying amount of each asset These reductions in carrying amounts are recognized in the same way as impairment losses on individual assets (that is, in accordance with paragraph 60, discussed above). When allocating an impairment loss to the assets in a cash-generating unit, the carrying amount of an asset should not be reduced below the highest of its fair value less costs to sell (if determinable), its value in use (if determinable), and zero. The amount of any unallocated impairment loss that results is applied pro rata to the other assets of theunit (group of units) (P105).Reversal of an impairment lossReversal of an impairment loss for goodwill is prohibited (P124). The logic behind this relates to the fact that if goodwill has previously been impaired and then is regenerated, it is essentially “new” goodwill. This would be considered an internally generated intangible. which cannot be recognized as per IAS 38.For assets or cash-generating units other than goodwill, the requirements for reversing a previously recognized impairment loss follow the same approach as for the identification of impairments. At the end of each reporting period, the entity assesses whether there is an indication that an impairment loss may no longer exist, or may have decreased. Paragraph 1 specifies the minimum external and internal sources of information that are to be considered in assessing the potential of reversal in impairment; these factors parallel those that were listed under paragraph 12 to originally assess whether there has been an impairment loss (for example, changes in market value, environment or interest rates, or better than expected performance).If a potential reversal in impairment is indicated, the recoverable amount of the asset or unit is estimated (P110). If there has been a change in the estimates used to determine the asset’s recoverable amount since the last impairment loss was recognized, the carrying amount of the asset is increased to its recoverable amount (P114). However, the increased carrying amount of an individual asset due to reversal should not be more than the carrying amount that would have been determined (net of amortization) if no impairment loss had been recognized for the asset in prior years (P117).Paragraph 119 requires that the reversal of an impairment loss be recognized immediately a income in the income statement unless the asset is carried at a revalued amount in accordant with another standard (consistent with the treatment of impairment losses, the reversal of such a loss is treated as a revaluation increase in accordance with that other standard). After a reversal of an impairment loss is recognized, amortization is adjusted for future periods (P121).A reversal of an impairment loss for a cash-generating unit is allocated to the assets ofthe unit, other than goodwill, pro rata with the carrying amounts of those assets. These increase in carrying amounts are treated in the same manner as reversals of impairment losses for individual assets (that is, recognized in accordance with paragraph 119) (P122).When allocating a reversal of an impairment loss to the assets in a cash-generating unit, the carrying amount of an asset should not be increased above the lower of its recoverable amount (if determinable) and the carrying amount that would have been determined (net of amortization) if no impairment loss had been recognized for the asset in prior periods. The amount of any unallocated amount that results is applied pro rata to the other assets of the u (except for goodwill) (P123).As a final point in this section, paragraph 116 explains that an asset’s value in use may become greater than its carrying amount simply because the present value of future cash inflows increases as they become closer. However, the service potential of the asset hasn’t changed and, accordingly, no reversal of impairment is recognized based on this “unwindin g of discount.”Foreign source：London：Cambridge University Press，2008 ：140-155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。

浅谈我国金融企业资产减值会计'国际会计准则规定，“资产是指作为过去事项的结果而由企业控制并且可以预期向企业流入未来利益的一种资源”。

我国《金融企业会计制度》对资产进行了重新定义，“资产是指过去交易、事项形成并由企业拥有或者控制的资源，该资源预期会给企业带来经济利益”。

根据以上定义，当企业某项资产预期带来经济利益的能力受到影响，不能再为企业带来预期的经济利益时，则不能再作为资产项目继续在资产负债表中反映，例如预计不能收回的贷款、无法收回投资成本的投资等，而应当在其失去为企业创造经济利益能力的时候，确认为一项损失。

《国际会计准则第36号——资产减值》中对资产减值是这样描述的：如果资产的账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。

我国《金融企业会计制度》规定，金融企业应当定期或者至少于每年年度终了，对各项资产进行全面检查，并根据谨慎性原则的要求，合理地预计各项资产可能发生的损失，对可能发生的各项资产损失计提资产减值准备。

计提减值准备的资产包括：短期投资、应收款项、贷款、长期投资、固定资产、无形资产、抵债资产等。

我国金融企业1988年以前未对资产实行减值会计计量，1988年起仅按不同行业、不同性质对信贷资产计提不超过0.2%呆账准备金。

从1993年起，金融企业信贷资产呆账准备金统一按年初贷款余额的0.6%全额提取，从1994年起每年增加1个千分点，直至历年结转的呆账准备金余额达到年初贷款余额的1%为止，从达到1%的年度起，改按年初贷款余额的1%实行差额提取。

随着我国金融体制改革的不断深入，资本市场的不断完善，以往金融企业信贷资产的潜在风险逐步暴露出来，金融企业贷款呆账准备金严重不足的问题也日益突出。

根据部1998年《关于修改金融机构应收利息核算年限及呆账准备金提取方法的通知》的规定，从1998年1月1日起，贷款呆账准备金由按年初贷款余额1%的差额提取改按本年末贷款余额（不含委托贷款和同业拆借资金，包括抵押贷款等）1%的差额提取，并从成本中列支，当年核销的贷款呆账准备金在下年予以补提；对金融企业实际呆账比例超过1%的部分，当年可全额补提贷款呆账准备金。

国际会计准则第36号——资产减值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（recoverable amount）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。

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（参见《国际会计准则第2号——存货》）；（2）建造合同形成的资产（参见《国际会计准则第11号——建造合同》）；（3）递延所得税资产（参见《国际会计准则第12号——所得税》）；（4）雇员福利形成的资产（参见《国际会计准则第19号——雇员福利》）；（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。

２．本准则不适用于存货、建造合同形成的资产、递延所得税资产或雇员福利形成的资产，因为适用于这些资产的现行国际会计准则已经包含了有关其确认和计量的特定要求。

３．包括在《国际会计准则第32号——金融工具：披落和列报》范围内的金融资产，其减值损失的会计核算取决于国际会计准则委员会有关金融工具项目的结果。

以下投资属于金融资产，但《国际会计准则第32号——金融工具：披露和列报》没有包括，因而本准则也适用于这些金融资产：（1）《国际会计准则第27号——合并财务报表和对子公司投资的会计》中定义的子公司；（2）《国际会计准则第28号——对联营企业投资的会计》中定义的联营企业；（3）《国际会计准则第31号——合营中权益的财务报告》中定义的合营企业。

4．根据其他国际会计准则，以重估价值（公允价值）计量的资产，如按《国际会计准则第31号——固定资产》以重估价值作为允许选用的方法计量的资产，本准则也适用。

但是，认定某项重估资产是否已经减值，取决于用以确定其公允价值的基础：（1）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近于、或大于其重估价值（公允价值）。

资产减值会计相关概念资产减值会计相关概念资产减值会计相关概念资产减值会计相关概念1．资产2001年发布的《企业财务会计报告条例》，其对资产的定义为:资产，是由于过去交易或事项的存在，而形成的由企业拥有或控制的资源，这项资源会在预期内为企业带来未来经济利益。

2006年2月我国公布了修订后的《企业会计准则》，其中把资产定义为:由于过去的交易或事项所形成的，被企业拥有或控制的，预期能够为企业带来未来经济利益的资源。

根据资产的实质特征，可以得出一个结论，就是难以给企业带来未来经济利益流入的资源，我们就不能把它认定为企业的资产，更不应该作为资产而在资产负债表中列示。

由此可见，资产新的定义的界定使其蕴含有新的内涵，对资产特征的深度把握，展现资产的本质就是预期能够为企业带来未来经济利益，可以说这是对资产定义的飞跃性进展。

2．资产减值国际会计准则第36号中做出了这样的规定:假如资产的账面价值高于通过使用或销售所能够收回的价值，该项资产就应当依照实际可收回价值进行计量，在此情况下，该项资产实际上己经发生了减值，那么企业就应当进行资产减值损失的确认。

同样的，FASB第121号准则公告也进行了相关规我国财政部颁布的第8号资产减值准则中规定:当资产的可收回金额低于其账面价值时，可以认为资产减值已发生。

从实质层面看，我国的资产减值会计准则对资产减值的规范大致与国际上保持了一致性。

站在理论的视角看，如果把资产界定为预期的未来经济利益，当出现资产未来经济利益低于账面价值的情况时，会计上对这一笔资产减值进行记录并反映是合理的。

3．资产减值会计资产减值会计是指根据稳健性原则，以资产减值为核算对象，对其进行确认、计量和披露的一系列会计处理过程。

资产减值会计的实质是:当资产的账面价值高于预期的未来经济利益时，二者的差额即确认为资产减值。

它试图用价值计量代替成本计量，由于历史成本的固有优点，资产减值会计并非完全否定历史成本，而是在历史成本的基础上利用价值计量对其加以修正，是对历史成本的补充。

国际会计准则第36号资产减值国际会计准则第36号（IAS36）是国际会计准则委员会（IASB）发布的关于资产减值的准则。

该准则规定了企业在制定财务报表时应如何评估和计量资产减值以及提供相关信息的要求。

本文将对国际会计准则第36号进行详细的介绍。

首先，IAS36准则规定企业需要对其资产进行减值测试。

所谓减值测试是指企业评估其资产是否有可能发生减值的过程。

减值是指资产价值低于其账面价值的情况。

资产减值测试的目的是确定资产的可收回金额，即通过该资产未来的利润能够收回的金额。

IAS36规定了两种减值测试方法：单个资产的减值测试和现金生成单位（CGU）的减值测试。

单个资产的减值测试是指对资产单独进行减值测试，而CGU的减值测试指的是对资产组合进行减值测试。

在进行减值测试时，企业需要首先根据预计利润使用未来现金流量的现值计算资产的可收回金额。

如果可收回金额低于资产的账面价值，那么该资产发生了减值，企业需要将其账面价值减记到可收回金额的水平。

对于CGU的减值测试，企业需要将其资产组合划分为独立的现金生成单位，并对每个现金生成单位进行单独的减值测试。

如果CGU的可收回金额低于其账面价值，企业需要将其账面价值减记到可收回金额的水平。

如果资产的减值无法明确地分配给特定的资产，那么企业应该将减值拨备分配到整个资产组合。

减值测试需要在特定的时间间隔内进行。

按照IAS36的规定，企业至少在每年末或在特定的事件发生时进行减值测试。

如果有迹象表明资产可能发生减值，企业也需要进行中期减值测试。

此外，IAS36也提供了有关信息披露的要求。

企业需要在财务报表中提供与资产减值相关的信息，包括资产减值拨备的变动情况、资产减值损失的计量方法等。

这些信息有助于用户了解企业的风险和潜在的减值风险。

总结起来，国际会计准则第36号规定了企业在制定财务报表时应如何评估和计量资产减值，并提供相关的信息披露要求。

减值测试是一个重要的过程，可以帮助企业评估其资产的可收回金额，确保财务报表真实反映了企业的资产价值。

会计准则36号会计准则36号一、简介1、定义会计准则36号是一项规定有关在财务报表内固定资产的计量、记账和折旧的标准；2、发布时间会计准则36号是在2009年由国家财务部颁布的；3、适用范围会计准则36号适用于所有地方财政部门、企业和商业团体的固定资产计量、记账和折旧业务活动；4、认可的会计准则会计准则36号遵循国家有关法律法规、中华人民共和国颁布的全国有关会计准则，以及经国务院、财政部审批通过的国家财务部关于固定资产计量、记账和折旧工作的其他有关规定。

二、计量规定1、在确认收入时，应根据法规要求及有关税务制度和政策，将具有重要经济效益和持续使用期限的财产计入为固定资产。

2、购置固定资产的整机，以及固定资产的配件、附属设备及出厂前的装配费用，应计入本单位的固定资产；3、若此外另有记账要求，则应按该记账要求所规定的条件进行记账；4、如固定资产的原型已经损毁，或者改变了用途，或者存在结构性变更，应将其原值原型归零。

三、记账规定1、原值：原值是指固定资产尚未折旧时，采用合理估算方法确定的价格，应将原值记入本单位固定资产账项中；2、减值：减值是指因固定资产降低而由本单位承担的费用，应将减值费用记入本单位固定资产减值准备账项中；3、折旧：折旧是指为还给本单位买入固定资产的投资对本单位的财务效果，应当按照固定资产的使用寿命拆分得出均摊的折旧额，应将折旧费用记入本单位固定资产折旧费用账项中；4、修理：修理是指为了修复固定资产而支出的费用，应将修理费用记入本单位固定资产维修调整账项中。

四、折旧规定1、固定资产的折旧应按照该固定资产的有效寿命进行计算；2、折旧周期应根据固定资产的使用特征选择合理的时间节点；3、折旧方法按照先进先出原则，应当按年分摊折旧；4、固定资产的折旧利率应符合国家有关规定及本单位的实际情况，折旧利率可以根据不同因素和资产使用状态而有所变动。

五、确认收入1、固定资产收入应按一般经营活动确认；2、固定资产收入应采用正确的会计原则，在正确的时点确认；3、企业应将固定资产采购收入根据法定会计准则记账；4、对于固定资产，购入收入中所含的销售税金应在财务报表中灵活处理。

资产减值会计准则在会计准则中，资产减值是一个重要的概念。

它指的是企业需要根据相关规定对其资产进行评估，并在必要时进行减值处理。

资产减值是一种预见未来的风险和损失的会计方法，旨在准确反映企业的财务状况和经营结果。

资产减值的原则是，当资产的账面价值高于其预期收益时，企业需要考虑将其减值。

这主要涉及到两个方面，即资产的价值和未来的收益。

资产的价值可以通过内外部市场价格、资产的使用寿命以及资产的可替代性等因素来确定。

未来的收益可以通过市场需求、竞争环境以及技术进步等因素来预测。

在进行资产减值评估时，企业需要根据会计准则的要求，以公允价值为基准进行评估。

公允价值是指在市场上进行交易时，交易双方自愿达成的价格。

企业需要比较资产的账面价值和其公允价值，如果账面价值高于公允价值，则需要进行减值处理。

资产减值的处理方式有多种，一般可以分为暂时性减值和永久性减值。

暂时性减值是指资产的价值暂时下降，但在未来可能恢复的情况。

在这种情况下，企业可以选择暂时性减值的处理方式，即将减值金额计入资产减值准备账户，待资产价值恢复时进行恢复。

永久性减值是指资产的价值永久下降，不能恢复的情况。

在这种情况下，企业需要将减值金额直接计入损益表，减少企业的利润。

资产减值的评估需要基于充分的信息和合理的假设。

企业需要对市场环境、行业竞争、技术进步等因素进行全面分析，并结合自身的经营情况和财务状况，对资产减值进行合理的估计。

同时，企业需要及时调整减值准备的金额，以反映最新的情况。

资产减值对企业的财务状况和经营结果有重要影响。

一方面，资产减值减少了企业的资产价值，降低了企业的净资产。

另一方面，资产减值增加了企业的损失，减少了企业的利润。

因此，企业需要谨慎评估资产减值的影响，合理处理减值问题，以保证财务报告的准确性和可靠性。

资产减值是会计准则中一个重要的概念，旨在准确反映企业的财务状况和经营结果。

企业需要根据相关规定对其资产进行评估，并在必要时进行减值处理。

关于资产减值会计的探讨资产减值会计是会计领域中一个重要的概念，它涉及到企业对资产价值进行评估和计量的过程。

资产减值会计的核心是确认资产价值的下降，并将这一下降反映在财务报表中。

本文将就资产减值会计的意义、会计准则、影响因素和会计处理等方面展开探讨，希望能够帮助读者对这一重要的会计议题有更深入的了解。

一、资产减值会计的意义资产减值会计是企业财务报告的重要组成部分，它对企业的财务状况和经营成果有着重要的影响。

资产减值会计的主要意义可以总结为以下几个方面：1. 提高财务报告的质量资产减值会计能够及时地反映出资产价值的下降，有助于提高财务报告的准确性和可靠性。

通过资产减值会计，可以避免因资产价值下降而导致的账面价值与实际价值不匹配的情况，从而使财务报告更加真实和客观。

2. 保护投资者利益资产减值会计可以保护投资者的利益，避免他们因资产价值下降而受损失。

通过及时地确认资产减值损失，企业可以向投资者和利益相关方提供更加全面和真实的财务信息，使他们更好地了解企业的实际经营状况和风险情况。

3. 促进企业持续经营资产减值会计有助于企业及时发现资产价值下降的情况，从而及时采取措施来应对风险，保障企业的持续经营。

通过资产减值会计，企业可以更好地了解资产的实际价值，合理安排资产的使用和配置，从而最大程度地降低风险，保持企业的健康发展。

在国际会计准则体系中，对资产减值会计有着详细的规定和要求。

国际会计准则第36号《资产减值》（IAS 36）是对资产减值会计的最主要规定，它包括了对资产减值的确认、计量和会计处理等方面的具体要求。

在IAS 36中，资产减值的确认主要基于两个原则：资产实现的金额是否低于其账面价值，以及资产未来现金流量的减值。

国际财务报告准则第9号《金融工具》（IFRS 9）也对金融资产的减值进行了规定，对金融工具的减值损失进行了详细的计量和会计处理规定。

这些会计准则为企业在进行资产减值会计时提供了具体的指引和操作规程，有助于企业更加规范地进行资产减值会计处理。

长期资产减值会计准则最新变化及其国际比较财政部于2006年2月15日发布了《企业会计准则——基本准则》和38号具体准则，其中第8号会计准则《资产减值》(下文简称为新准则)单独对长期资产减值问题作了规定，与以往分散在各准则和《企业会计制度》相关条款中的规定相比，在许多方面都做出了重大改进。

本文通过解读最新资产减值准则，分析长期资产减值测试时间、减值确认、减值计量、商誉减值及减值披露方面相关规范的最新变化，并将其与国际会计准则第36号《资产减值》(1998年发布，2004年修订)和美国财务会计准则第144号《长期资产减值和处置的会计处理》、第142号《商誉和其他无形资产》(2001年发布)展开比较。

一、减值测试的时间相较于《企业会计制度》中“企业应当定期或者至少于每年年度终了”测试减值，新准则对资产减值测试时间做出了更为明确的规定，如第四条指出“企业应当在资产负债表日判断资产是否存在可能发生减值的迹象”；“因企业合并所形成的商誉和使用寿命不确定的无形资产，无论是否存在减值迹象，每年都应当进行减值测试”。

第二十三条再次对商誉的减值测试进行强调：“企业合并所形成的商誉，至少应当在每年年度终了进行减值测试”；“商誉应当结合与其相关的资产组或者资产组组合进行减值测试”。

这一做法类似于国际会计准则要求“企业在每一个资产负债表日评估是否存在资产可能已经减值的迹象，如果存在这种迹象，企业应估计资产的可收回金额。

并且给出了企业至少应考虑的迹象。

”而美国FASB则认为没有必要在每个资产负债表日对每项资产进行减值测试，而且成本耗费过高，企业应当在有事项或环境变化表明一项资产的账面金额可能收不回时进行减值测试，并且举例说明了需要进行减值测试的事项或环境变化。

二、减值的确认1、减值的确认标准国际上目前资产减值的确认标准主要有经济性原则、可能性原则和永久性原则。

我国新准则并未明确指出采用何种确认原则，但从总体上来看，我国准则更倾向于经济性确认原则。

42个国际会计准则42个国际会计准则是国际会计准则委员会（International Accounting Standards Board，IASB）发布的一系列规范，旨在为全球范围内的企业提供统一的会计准则。

这些准则涵盖了各个方面的会计处理和披露要求，对于确保财务报告的准确性和可比性起到了重要的作用。

接下来将介绍其中一些重要的准则。

IAS 1《财务报表展示》规定了财务报表的编制和展示要求。

该准则规定了财务报表的基本要素，如资产、负债、所有者权益、收入和费用，并规定了报表的格式和披露要求，以确保财务报表的真实和公正。

IAS 16《固定资产》规定了固定资产的会计处理和披露要求。

该准则明确了固定资产的初始计量、后续计量和资产减值测试，并规定了折旧和摊销的方法，以确保固定资产在财务报表中得到正确的反映。

第三，IAS 36《资产减值》规定了资产减值测试的要求。

该准则要求企业在每个会计期末对资产进行减值测试，以确定其是否有发生减值的迹象。

如果有减值迹象，企业需要根据减值测试的结果进行相应的减值准备。

第四，IAS 38《无形资产》规定了无形资产的会计处理和披露要求。

该准则明确了无形资产的初始计量和后续计量，以及无形资产的摊销和资产减值测试的方法，确保无形资产在财务报表中得到正确的反映。

第五，IAS 37《拨备、资产负债和担保》规定了拨备、资产负债和担保的会计处理和披露要求。

该准则要求企业根据相关法规和会计准则的规定，对潜在负债进行计量和披露，并对可能的拨备进行估计。

第六，IAS 12《所得税》规定了所得税的会计处理和披露要求。

该准则明确了企业在财务报表中计量和披露所得税负债和所得税资产的方法，以确保所得税在财务报表中得到正确的反映。

除了上述几个准则外，还有许多其他重要的国际会计准则，如IAS 2《存货》、IAS 7《现金流量表》、IAS 17《租赁》、IAS 18《收入》等。

每个准则都有其独特的会计处理和披露要求，旨在确保财务报表的准确性和可比性。

资产减值会计准则的国际比较资产减值会计准则是指企业在编制财务报表过程中，对于可能发生减值的资产进行识别、计量和核算的规则和原则。

这一准则在国际上有不同的实施方式，不同国家和地区的准则在一定程度上存在差异。

本文将对几个主要国家和地区的资产减值会计准则进行比较，并探讨其差异的原因以及对国际金融报告的影响。

在国际上，主要的资产减值会计准则有国际会计准则（IAS）和美国公认会计准则（US GAAP）。

IAS 36《资产减值》是国际会计准则委员会（IASC）制定的国际准则，而FASB公告157《要求衡量财务报表中金融工具的公允价值》是美国金融会计准则委员会（FASB）制定的美国准则。

在资产减值的识别方面，IAS 36要求企业对资产进行测试以判断其是否有可能发生减值。

测试分为企业收到外部线索或内部线索时的初步测试和年度检查时的详细测试。

相比之下，US GAAP要求企业在收到外部线索或内部线索时，无论是否年度检查，都需要进行详细测试。

因此，US GAAP在资产减值的识别上更加严格。

在资产减值的计量方面，IAS 36和US GAAP的差异较大。

IAS 36规定，当一个资产组的净收益低于其账面价值时，企业应当对其进行减值计提。

而US GAAP则要求企业基于可实现净收益的现值（可实现金额）来计算资产组的减值金额。

这一差异主要源于对资产进行减值测试的方法不同，IAS 36采用现金流量折现法，而US GAAP则采用未来现金流量的现值。

此外，在资产减值的调整和逆转方面，IAS 36和US GAAP也存在差异。

IAS 36规定，企业应在资产减值发生时立即计提相应减值损失，如果资产减值原因消失，则可以逆转减值损失。

而US GAAP要求企业在资产减值发生时计提损失，但不允许逆转减值损失，只能对已计提的减值进行调整。

这些差异主要是由不同的法律、经济环境和会计理念导致的。

例如，IAS 36采用现金流量折现法的原因是国际上对折现的广泛使用，而US GAAP则更注重未来现金流量的估计。

XX大学XX学院毕业论文题目：_______________________ 关于资产减值计提对企业财务的影响学部：___________________________________专业：___________________________________班级：___________________________________学号：___________________________________学生姓名：___________________________________指导教师：___________________________________二〇一三年六月摘要随着我国经济的快速发展，经济体制的变革和企业外部环境的变化使得企业资产减值现象频繁发生。

资产减值会计成为会计规范的热点问题，为了真实反映企业资产的实际价值，为信息使用者提供与决策相关的有用信息，进一步完善资产减值会计己成为大势所趋。

世界各国的准则制定机构先后制定了相应的资产减值会计准则，为企业的资产减值行为提供规范指导。

我国也于2006年2月正式颁布了《企业会计准则第8号——资产减值》，系统规范了资产减值会计问题，明确了资产减值的会计处理程序。

但目前我国资产减值会计仍处在初步发展阶段，现行制度对一些技术性问题没有加以充分阐述、可操作性较差。

此外学术界对资产减值会计也缺乏全面、系统的研究，理论发展相对滞后。

本文从资产减值会计的理论问题入手，对其定义、理论依据、确认与计量等进行较全面的探讨。

通过分析我国资产减值会计的现状，指出其中存在的问题，在分析其成因的基础上对其提出了相应对策。

关键词：资产资产减值案例分析对策建议ABSTRACTAsset impairment occurs high frequency in China as rapid development and great reform of economic and changes in business environment. Asset impairment accounting becomes hot issue of accounting standard. Gradual improvements in asset impairment accounting has an overwhelming trend for mirroring the actual value of enterprise asset as well as for information users offering helpful and decision-related hints. The global standard setters have shaped corresponding courses of asset impairment accounting standards to provide specifications for enterprise asset impairment. China carried out the Enterprise Accounting Standard NO.8—Asset Impairment in February 2006 to specify the asset impairment accounting issue as well to define the procedures of asset impairment accounting. However, asset impairment accounting is now still at preliminary stage in China. And with an immature system, some technical issues become impractical. In addition, asset impairment accounting still needs overall study and the corresponding theory to be enhanced.This paper generally studies the definition of asset impairment accounting, the theoretical base as well as its confirmation and measurement in view of its theoretical issues. Furthermore, the author hereunder puts forwards countermeasures according to the situation of asset impairment in China and its existing problems.KEY WORDS: Asset Asset impairment case analysis countermeasures目录第一章资产减值会计的发展历程与理论分析 (1)第一节资产减值会计的产生与发展 (1)第二节资产减值会计内涵定义 (2)第三节资产减值会计的理论基础 (3)第二章资产减值会计的核算 (5)第一节资产减值会计的确认 (5)第二节资产减值会计的计量 (5)第三节资产减值会计的披露 (6)第三章我国资产减值会计存在的问题及原因分析 (8)第一节资产减值准在实施环境中存在的问题 (8)第二节资产减值会计存在问题原因分析 (9)第四章我国上市公司资产减值会计案例分析 (10)第五章改进现行资产减值会计的建议 (14)结论 (17)参考文献 (18)致谢 (19)第一章资产减值会计的发展历程与理论分析第一节资产减值会计的产生与发展资产减值的会计思想最早产生于文艺复兴时期的意大利,在当时的商业会计实务中,人们己经采用成本与市价孰低法对存货进行计价。

会计中国乡镇企业为真实反映企业各项资产的价值，各国相继出台了有关长期资产减值的会计准则。

现就各国有关资产减值会计准则之异同做一比较，以便更加深入地理解中国资产减值会计的意义。

一、资产减值准则的适用范围当时针指向２１世纪的时候，资产负债表观逐渐被世界各国的会计专家所认同，资产能否能够持续为企业带来未来经济利益的流入也越发引起重视。

在２０００年前后，世界各国的会计准则委员会先后正式发布了“资产减值”或“长期资产减值的会计处理”等类似规定。

国际会计准则委员会（ＩＡＳＣ）于１９９９年７月正式发布了第３６号国际会计准则“资产减值”（ＩＡＳ３６），美国财务会计准则委员会ＦＡＳＢ也于２００１年１１月发布了ＳＦＡＳ１４４《长期资产的减值或处置》。

我国在２００１年正式实施的《企业会计制度》要求计提八项减值准备的基础上，于２００６年２月正式发布了《企业会计准则第８号———资产减值》。

总体而言，世界各国比较趋同的是，各国的资产减值准则几乎都将适用范围限定在长期资产上，而将应收款项、存货以及金融资产排除在外。

但与大多数国家不同的是，美国财务会计准则委员会ＦＡＳＢ则将商誉和无形资产在第１４２号财务会计准则“商誉和其他无形资产”（ＦＡＳ１４２）中另行规定。

二、资产减值的确认（一）资产减值迹象的判断标准。

理论上，在每一个资产负债表日，企业都应该比较资产的账面价值与可收回金额，判断其是否减值，但综合考虑，如果这样做，既不符合重要性和成本效益原则，也不现实。

因此，世界各国减值准则对资产减值确认，都要求分两个步骤进行：（１）是否存在导致资产减值的因素；（２）如果存在，则需计算未来可收回金额，比较账面价值与可收回金额。

在考虑减值的迹象时，也基本都是要考虑企业外部和内部两方面因素的影响。

但美国和日本与其他国家相比，没有包括市场利率的变化对企业采用的折现率的影响因素，而英国还考虑到了一些非经济因素的影响，比如公司中核心员工的离职以及公司管理当局采取的重大重组事项等。

外文翻译--国际会计准则第36号-资产减值本科毕业论文（设计）外文翻译外文题目 International Accounting Standard 36外文出处 International Accounting Standard原文：International Accounting Standard 36 Impairment of AssetsObjective1. The objective of this Standard is to prescribe the procedures that an entity applies to ensure that its assets are carried at no more than their recoverable amount. An asset is carried at more than its recoverable amount if its carrying amount exceeds the amount to be recovered through use or sale of the asset. If this is the case, the asset is described as impaired and the Standard requires the entity to recognise an impairment loss. The Standard also specifies when an entity should reverse an impairment loss and prescribes disclosures.Scope2. This Standard shall be applied in accounting for the impairment of all assets, other than:a inventories see IAS 2 Inventories ;b assets arising from construction contracts see IAS 11 Construction Contracts ;c deferred tax assets see IAS 12 Income Taxes ;d assets arising from employee benefits see IAS 19 Employee Benefits ;e financial assets that are within the scope of IAS 32 Financial Instruments.f investment property that is measured at fair value see IAS 40 Investment Property ;g biological assets related to agricultural activity that are measured at fair value less costs to sell see IAS 41 Agriculture ;h deferred acquisition costs, and intangible assets, arising from an insurer’s contractual r ights under insurance contracts within the scope of IFRS 4 Insurance Contracts; andi non-current assets or disposal groups classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.3. This Standard does not apply to inventories, assets arising from construction contracts, deferred tax assets, assets arising from employee benefits, or assets classified as held for sale or included in a disposal group that is classified as held for sale, because existing IFRSs applicable to these assets contain requirements for recognising andmeasuring these assets.4. This Standard applies to financial assets classified as:a subsidiaries, as defined in IAS 27 Consolidated and Separate Financial Statements;b associates, as defined in IAS 28 Investments in Associates; andc joint ventures, as defined in IAS 31 Interests in Joint Ventures.For impairment of other financial assets, refer to IAS 39.5. This Standard does not apply to financial assets within the scope of IFRS 9, investment property measured at fair value in accordance with IAS 40, or biological assets related to agricultural activity measured at fair value less costs to sell in accordance with IAS 41. However, this Standard applies to assets that are carried at revalued amount ie fair value in accordance with other IFRSs, such as the revaluation model in IAS 16 Property, Plant and Equipment. Identifying whether a revalued asset may be impaired depends on the basis used to determine fair value:a if the asset’s fair value is its market value, the only difference between the asset’s fair value and its fair value less costs to sell is the direct incremental costs to dispose of the asset:i if the disposal costs are negligible, the recoverable amount of the revalued asset is necessarily close to, or greater than, its revalued amount ie fair value . In this case, after the revaluation requirements have been applied, it is unlikely that the revalued asset is impaired andrecoverable amount need not be estimated.ii if the disposal costs are not negligible, the fair value less costs to sell of the revalued asset is necessarily less than its fair value. Therefore, the revalued asset will be impaired if its value in use is less than its revalued amount ie fair value . In this case, after the revaluation requirements have been applied, an entity applies this Standard to determine whether the asset may be impaired.b if the asset s fair value is determined on a basis other than its market value,its revalued amount ie fair value may be greater or lower than its recoverable amount. Hence, after the revaluation requirements have been applied, an entity applies this Standard to determine whether the asset may be impaired.Definitions6. The following terms are used in this Standard with the meanings specified:Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation amortisation and accumulated impairment losses thereon.A cash-generating unit is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.Corporate assets are assets other than goodwill that contribute tothe future cash flows of both the cash-generating unit under review and other cash-generating units.Costs of disposal are incremental costs directly attributable to the disposal of an asset or cash-generating unit, excluding finance costs and income tax expense.Depreciable amount is the cost of an asset, or other amount substituted for cost in the financial statements, less its residual value.Depreciation Amortisation is the systematic allocation of the depreciable amount of an asset over its useful life.Fair value less costs to sell is the amount obtainable from the sale of an asset or cash-generating unit in an arm’s length transaction between knowledgeable, willing parties, less the costs of disposal.An impairment loss is the amount by which the carrying amount of an asset or a cash-generating unit exceeds its recoverable amount.The recoverable amount of an asset or a cash-generating unit is the higher of its fair value less costs to sell and its value in use.Useful life is either:a the period of time over which an asset is expected to be used by the entity; orb the number of production or similar units expected to be obtained from the asset by the entity.Value in use is the present value of the future cash flows expectedto be derived from an asset or cash-generating unit.Identifying an asset that may be impaired7. Paragraphs 8 17 specify when recoverable amount shall be determined. These requirements use the term ‘an asset’ but apply equally to an individual asset or a cash-generating unit. The remainder of this Standard is structured as follows:a paragraphs 18 57 set out the requirements for measuring recoverable amount. These requirements also use the term ‘an asset’ but apply equally to an individual asset and a cash-generating unit.b paragraphs 58 108 set out the requirements for recognising and measuring impairment losses. Recognition and measurement of impairment losses for individual assets other than goodwill are dealt with in paragraphs 58 64.Paragraphs 65 108 deal with the recognition and measurement of impairment losses for cash-generating units and goodwill.In the case of an intangible asset, the term ‘amortisation’ is generally used instead of ‘depreciation’. The two terms have the same meaning.c paragraphs 109 116 set out the requirements for reversing an impairment loss recognised in prior periods for an asset or a cash-generating unit. Again, these requirements use the term ‘an asset’ but apply equally to an individual asset or a cash-generating unit.Additional requirements for an individual asset are set out in paragraphs 117 121, for a cash-generating unit in paragraphs 122 and 123, and for goodwill in paragraphs 124 and 125.d paragraphs 126 133 specify the information to be disclosed about impairment losses and reversals of impairment losses for assets and cash-generating units. Paragraphs 134 137 specify additional disclosure requirements for cash-generating units to which goodwill or intangible assets with indefinite useful lives have been allocated for impairment testing purposes.8. An entity shall assess at the end of each reporting period whether there is any indication that an asset may be impaired. If any such indication exists, the entity shall estimate the recoverable amount of the asset.9. In assessing whether there is any indication that an asset may be impaired, an entity shall consider, as a minimum, the following indications:External sources of informationa during the period, an asset’s market value has declined significantly more than would be expected as a result of the passage of time or normal use;b significant changes with an adverse effect on the entity have taken place during the period, or will take place in the near future, inthe technological, market, economic or legal environment in which the entity operates or in the market to which an asset is dedicated;c market interest rates or other market rates of return on investments have increased during the period, and those increases are likely to affect the discount rate used in calculating an asset’s value in use and decrease the asset’s recoverable amount materially;d the carrying amount of the net assets of the entity is more than its market capitalisation.Internal sources of informatione evidence is available of obsolescence or physical damage of an asset.f significant changes with an adverse effect on the entity have taken place during the period, or are expected to take place in the near future, in the extent to which, or manner in which, an asset is used or is expected to be used. These changes include the asset becoming idle, plans to discontinue or restructure the operation to which an asset belongs, plans to dispose of an asset before the previously expected date, and reassessing the useful life of an asset as finite rather than indefinite.g evidence is available from internal reporting that indicates that the economic performance of an asset is, or will be, worse than expected.10. The list in paragraph 9 is not exhaustive. An entity may identifyother indications that an asset may be impaired and these would also require the entity to determine the asset’s recoverable amount.13 Evidence from internal reporting that indicates that an asset may be impaired includes the existence of:a cash flows for acquiring the asset, or subsequent cash needs for operating or maintaining it, that are significantly higher than those originally budgeted;b actual net cash flows or operating profit or loss flowing from the asset that are significantly worse than those budgeted;c a significant decline in budgeted net cash flows or operating profit, or a significant increase in budgeted loss, flowing from the asset;d operating losses or net cash outflows for the asset, when current period amounts are aggregated with budgeted amounts for the future.12. The concept of materiality applies in identifying whether the recoverable amount of an asset needs to be estimated. For example, if previous calculations show that an asset’ s recoverable amount is significantly greater than its carrying amount, the entity need not re-estimate the asset’ s recoverable amount if no events have occurred that would eliminate that difference. Similarly, previous analysis may show that an asset’s recoverable amount is not sensitive to one or more of the indications listed in paragraph 9.13 As an illustration of paragraph 12, if market interest rates or other market rates of return on investments have increased during the period, an entity is not required to make a formal estimate of an asset’ s recoverable amount in the following cases:a if the discount rate used in calculating the asset’ s value in use is unlikely to be affected by the increase in these market rates. For example, increases in short-term interest rates may not have a material effect on the discount rate used for an asset that has a long remaining useful life; orb if the discount rate used in calculating the asset’ s value in use is likely to be affected by the increase in these market rates but previous sensitivity analysis of recoverable amount shows that:i it is unlikely that there will be a material decrease in recoverable amount because future cash flows are also likely to increase eg in some cases, an entity may be able to demonstrate that it adjusts its revenues to compensate for any increase in market rates ; or ii the decrease in recoverable amount is unlikely to result in a material impairment loss.14. If there is an indication that an asset may be impaired, this may indicate that the remaining useful life, the depreciation amortisation method or the residual value for the asset needs to be reviewed and adjusted in accordance with the Standard applicable to the asset, evenif no impairment loss is recognised for the asset.From：IAS36，Impairment of Assets[S].译文：《国际会计准则第36号-资产减值》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。

国际会计准则资产减值的分录哎呀，今天我们来聊聊国际会计准则中的“资产减值”问题。

听起来是不是有点复杂？别担心，咱们慢慢捋，一点一点来。

这种东西呢，其实用咱们生活中的一些小例子，就能讲得明明白白。

首先啊，所谓的“资产减值”，你可以理解成啥呢，就是某些资产，像是公司账面上的设备、存货、或者是那些原本很值钱的东西，突然“失去价值”了。

哎，说得不好听一点，就是原本100块钱的东西，突然成了50块，甚至是更少。

那你说，账上明明值100，咋会变成50呢？这不就得靠咱们的会计准则来帮忙做个调整，让账面看起来更加真实吗？咱们举个例子吧！想象一下你公司刚买了一台超级先进的打印机。

买的时候哎呦，花了不少钱，想着“这下好了，再也不用担心打印出问题了”。

谁知道，过了没多久，打印机突然出故障了。

维修费巨贵，而且修不好也不想再用。

哦，那好，假设你买这台打印机的时候它值10000块钱，可现在市场上同款的机器也就值5000块了。

这就算是一个典型的“资产减值”了，是不是？要是你账面上还按照10000块去记账，那可就太不靠谱了，别人看到你的账面，可能会以为你发了横财，结果人家根本不知道这打印机已经成了“老古董”。

接下来说说怎么做账。

按照国际会计准则，遇到资产减值这种情况，咱们得做一个“减值准备”的分录。

简单点说，就是你得把那台打印机的账面价值调整成5000块。

这样一来，账上的数字才会反映出真实的市场状况。

哎，做这一步时，公司的财务会计可得认真，不能马虎了事。

你可以想象，减值准备这个东西，像是给公司财务一个“体检报告”，告诉大家：“嘿，注意哦，这台机器的价值已经缩水了，别再按老账本上的数字走。

”在会计分录上，通常会是这么做的：要借记“资产减值损失”科目。

你可以理解成，借记意味着你公司的账上会少点东西，亏损了。

然后呢，贷记“减值准备”科目，这个科目就相当于你为这台打印机的“贬值”做好了准备。

这步做完，公司的财务报表也会更真实，大家再看账单时，就能看到这个机器已经不值那么多钱了。