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。

资产减值准备准则1. 引言资产减值准备是会计核算中的一个重要概念，用于反映企业资产价值的下降。

随着时间的推移，资产可能会遭受损失或变得无效，因此需要根据相关准则进行减值处理。

本文将介绍资产减值准备的概念、原因、计量方法以及会计处理等方面内容。

2. 资产减值的原因资产减值通常由以下原因引起：•经济环境不利：当经济环境不景气或行业竞争加剧时，企业的资产可能面临价值下降的风险。

•技术进步：随着科技的不断进步，某些技术可能会过时，导致相关资产价值下降。

•自然灾害：自然灾害如地震、洪水等可能对企业资产造成损失。

•市场需求变化：市场需求的变化可能导致某些产品或服务失去市场竞争力，进而影响相关资产价值。

3. 资产减值计量方法在确定资产是否需要进行减值计提时，企业可以采用以下两种计量方法：•成本法：根据资产的成本与预期未来现金流量之间的差异，决定是否需要计提减值准备。

如果未来现金流量小于资产成本，就需要计提减值准备。

•市场价值法：根据市场价格确定资产的公允价值，并与其成本进行比较。

如果市场价值低于成本，就需要计提减值准备。

4. 资产减值的会计处理当确定需要计提资产减值准备时，企业应按照以下步骤进行会计处理：1.首先，确定需要计提减值准备的资产。

2.根据上述介绍的计量方法，确定需要计提的金额。

3.在财务报表中列示该项减值损失，并同时增加资产减值准备科目。

4.定期评估已计提的资产减值准备是否仍然合理，并根据实际情况进行调整。

5. 资产减值与企业绩效分析资产减值对企业绩效分析具有重要影响。

一方面，如果企业大量计提资产减值损失，可能导致企业利润下降，从而影响股东权益和投资者的信心。

另一方面，资产减值的计提也可以反映企业对风险的识别和管理能力，以及对未来经营环境的预测。

因此，在进行企业绩效分析时，需要综合考虑资产减值对财务指标的影响，并与其他因素进行比较和分析。

6. 总结资产减值准备是会计核算中的重要内容，用于反映企业资产价值下降的风险。

新准则下完善资产减值准备的思考和建议摘要:随着新会计准则的颁布,企业的会计核算体系有大幅度变化,在这场会计准则的历史性变革中,资产减值准备变革成为了理论界备受关注的焦点。

本文阐述了新的《企业会计准则》关于资产减值准备的主要突破,在此基础上分析了存在这些问题的原因,并提出了一些相关建议,为企业的资产减值准备的处理提供了一些参考。

关键词:新会计准则资产减值准备资产减值损失2007年1月1日我国启用新会计准则,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,首次在企业会计准则中制订了《企业会计准则第8号——资产减值》,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。

专门的准则规范体系使资产减值准备会计更趋规范,可操作性更强。

1 新准则关于资产减值的突破1.1新准则扩大了计提减值准备的范围《企业会计制度》列举了八项资产减值,在适用范围上有所局限。

新准则规定,可提取减值准备的资产除第8号资产减值中所适用的资产外,相关准则有特殊规定的,从其规定处理,如存货、采用公允价值模式计量的投资性房地产、消耗性生物资产、建造合同形成的资产、递延所得税资产、融资租赁中出租人未担保余值、金融资产、未探明石油天然气矿区权益等。

新准则扩大了计提减值准备的范围,有助于提供稳健的会计信息,防范风险。

1.2新准则引入了“资产组”的概念旧会计制度对资产减值准备都要求以单项资产为基础计提,但是在实务中,许多固定资产、无形资产都难以单独产生现金流量。

新准则没有采用产出现金单元的定义,而是结合我国实际情况采用了资产组和资产组组合的定义。

1.3资产可收回金额的计量引入了“公允价值”新准则第三章第六条的规定:可收回金额应当根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之中较高者确定。

借鉴了国际准则的做法,对公允价值的计量使用做出了限制性规定,比旧制度的规定更具实务操作性。

1.4新准则明确规定,已计提的减值准备不允许转回旧会计制度规定,如果前期已计提减值准备的资产的可收回金额上升,大于其原账面价值时,则以前期间已计提的减值损失应当转回;新准则第十七条规定“资产减值损失一经确认,在以后会计期间不得转回”。

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。

会计制度资产减值随着我国社会主义市场经济的发展，会计制度体系也处于持续的发展变化中，在我国加入WTO后，会计制度改革加快了与国际惯例接轨的步伐，由此，对我国的会计制度和规范提出了更高的要求。

同时，自从我国发展资本市场以来，上市公司向多元化、集团化的发展，使其业务渐趋多变和复杂，现有的企业会计制度和企业会计准则也需要跟上资本市场的发展，即时制定相对应会计规范，指导和约束上市公司的信息披露、会计处理等相关问题。

2006年2月15日，财政部发布了包括1项基本准则和38项具体准则在内的企业会计准则体系，这标志着中国与国际财务报告准则趋同的企业会计准则体系正式建立，对于完善我国社会主义市场经济体制、提升对外开放水平和加速中国融入世界经济都具有重要意义。

长期以来，企业普遍存有高估资产价值的现象，财务报告中的资产“泡沫”严重影响了信息使用者的准确决策，降低了投资者对公司的信任度，也给经济发展带来了很多不利影响。

为了改变这种状况，资产减值会计应运而生。

伴随着经济的进步，资本市场的建立和发展，会计信息使用者对会计信息的质量要求持续提升，资产减值会计越来越受到重视。

1997年发生的亚洲金融危机，使各国理解到高估资产的泡沫破灭后对经济造成的巨大危害，增强了对真实反映资产质量的会计信息的要求。

1998年国际会计准则委员会颁布《国际会计准则第36号—资产减值》强调了资产质量的重要性，规范了资产减值的会计实务。

针对我国上市公司普遍存有的资产高估问题，财政部颁布了一系列资产减值的会计政策。

不过在实际操作中上市公司仅仅将资产减值作为利润操纵的工具，会计信息中资产的质量并没有得到显著提升，我国企业普遍存有资产价值不实的情况，在一定水准上影响了企业财务报告的真实性与可靠性，根据财政部《企业会计准则第8号—资产减值》增强对资产减值的会计处理的研究，对于规范资产减值的会计处理有着重大的理论和实践意义。

一、资产减值相关概念解析（一）资产国际会计准则委员会（IASC）在其1989年7月发布的《编报财务报表的框架》中给资产下的定义是：“资产是指因为过去事项而由企业控制的、预期会导致未来经济利益流入企业的资源”。

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。

资产减值会计准则公允价值-概述说明以及解释1.引言1.1 概述资产减值会计准则是指用于衡量企业在资产价值下降或可能无法收回其投资的风险时进行资产减值计提的规则和原则。

这一会计准则旨在提供有关资产减值识别、计量和报告的指导，以确保企业的财务报表能够准确地反映其资产的真实价值。

资产减值会计准则的适用范围包括但不限于：无形资产、有形固定资产、金融资产和投资性房地产等。

无论是在商业环境的稳定时期还是经济衰退期，资产减值会计准则都具有重要意义。

它不仅能够帮助企业及时发现资产价值的下降，还能够准确反映企业面临的风险，并为投资者和其他利益相关者提供重要的信息。

在资产减值会计准则的具体要求方面，主要包含两个方面：资产减值的识别和计量。

识别资产减值的过程需要企业对其资产进行定期的评估和监测，以确定是否存在资产价值的下降迹象。

而资产减值的计量过程则需要企业根据不同类型的资产，采用适当的方法和模型，进行减值计提的计算和核算。

值得注意的是，资产减值会计准则的实践应用是一个复杂且具有挑战性的过程。

在实践中，企业需要综合考虑多种因素，如市场环境、经济前景、行业竞争等，以及制定适当的会计政策和方法来应对这些挑战。

因此，对资产减值会计准则的评价和改进是必不可少的。

综上所述，资产减值会计准则在企业财务报告中具有重要的地位，它既是一项制度性的要求，也是投资者和其他利益相关者评估企业财务状况和风险的重要参考依据。

同时，由于资产减值会计准则的复杂性和变动性，企业需要不断提高自身的会计能力和信息披露的透明度，以保证准确和及时地履行资产减值会计准则的相关要求。

文章结构部分的内容可以按照以下方式编写：1.2 文章结构本文将按照以下结构来探讨资产减值会计准则的公允价值问题：第一部分：引言在这一部分，我们将对资产减值会计准则进行概述，并介绍文章的结构和目的。

我们将总结资产减值会计准则的重要性以及它对企业的影响。

第二部分：正文在这一部分，我们将深入研究资产减值会计准则的定义、发展历程、适用范围以及具体要求。

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。

浅析新资产减值准则_资产减值损失是什么科目摘要：资产减值是指资产的可收回金额低于其账面价值。

2006年2月15日财政部颁布了《企业会计准则8号――资产减值》(以下简称“新资产减值准则”)，对企业资产减值进行规范。

不仅体现了我国会计准则与国际会计准则的趋同，有助于实现会计国际化的战略目标，也是企业防范经营风险和避免利润操纵的有力举措，大大提高了会计信息的质量。

关键字：新资产减值准则；公允价值；可收回净额资产这一会计要素在会计理论和实务中的地位都是举足轻重的，在财务报表的基本要素中，资产是最重要的要素，几乎所有的会计要素都直接或间接与其相关。

在会计实务中，资产的确认与计量对企业的财务信息及经营管理都有着至关重要的作用。

资产减值是资产确认、计量和报告的重要方面，是使得资产更加符合其含义的一种处理方法。

因此，企业必须重视资产减值的确认、计量和报告等会计处理规范。

一、新旧资产减值准则比较分析企业通过确认资产减值，提高资产质量，真实地反映企业未来获取经济利益的能力，提高其抵御风险的能力。

同时，企业对外披露的会计信息中通过确认资产减值，可使利益相关者相信企业资产已得到优化，对企业盈利能力和抵御风险能力更具信心。

因此，资产减值准则对提高企业资产信息质量至关重要。

然而，原《企业会计准则》没有对企业资产减值进行单独规范，而是散落于存货、投资等准则中，新《企业会计准则》则明确第8号准则，即资产减值准则，对资产减值进行规范，体现了资产减值对会计信息质量的重要性。

此外，新旧资产减值准则存在以下差异：(一)发生减值的资产范围旧资产减值准则规定企业应计提八项减值准备：坏账准备、存货跌价准备、短期投资跌价准备、长期投资减值准备、委托贷款减值准备、固定资产减值准备、无形资产减值准备和在建工程减值准备，初步建立了资产减值的理念及其确认和计量原则，对财务报表中真实反映资产状况起到一定的作用，但对于资产减值缺乏详细的讲解，与国际会计准则对资产减值的规范也有很大差距。

国际会计准则--资产减值讲义(doc 20页)（2）资产的使用方式或程度己经发生或将要发生重大变化，对企业产生负面影响，如计划中止或重组业务，或在预定的日期之前进行处置；（3）内部报告提供的证据表明，资产的经营业绩已经或将要不及预期。

10．第9段所列举的并没有穷尽所有的迹象，企业可以认定资产减值的其他迹象。

在这些情况下，也要求企业确定资产的可收回价值。

11．从内部报告中获得的表明资产可能已经减值的证据包括：（1）为获取资产而发生的现金流量，或随后为经营或维护该资产而发生的现金需求，远远高于最初的预算；（2）与预算相比，资产的实际现金净流量或经营损益已经明显恶化；（3）资产的预算现金净流量或经营利润大幅度下跌，或者预算损失大幅度增加；（4）如果当期数字与未来期间的预算数字相加，其结果是经营损失或现金净流出。

12．在认定是否需要估计资产的可收回价值时，需要运用重要性概念。

例如，如果以前的计算表明，资产的可收回价值远远高于其帐面价值，如果没有发生导致该差额缩小的事项，企业没有必要重新估计该资产的可收回价值。

类似地，以前的分析可能表明，资产的可收回价值对于第9段中列示的一种或多种迹象的反应并不灵敏。

13．作为第12段的一个示例，如果市场利率或市场其他投资报酬率在当期已经提高，在下述情况下，不要求企业对资产的可收回价值进行正式估计：（1）如果企业计算资产使用价值时采用的折现率不可能受到市场利率提高的影晌。

例如，短期利率提高可能不会对计算具有较长剩余使用期限的资产价值时采用的折现家产生重大影响，或（2）如果企业计算资产使用价值时采用的折现率可能受到市场利率提高的影响，但是，以前进行的可收回价值灵敏度分析表明：①由于未来现金流量也可能增加，因此，可收回价值不可能大幅度下跌。

例如，在某些情况下，企业可能有能力表明，它可调整其收入以弥补市场利率提高的影响；或②可收回价值的下跌不会导致重大的减值损失。

14．如果有迹象表明资产可能已经减值，这可能说明，靠要根据适用于该资产的国际会计准则，重新评估和调整资产的剩余使用期限、折旧（摊销）方法或残值，即使这项资产没有确认减值损失，可收回价值的计量15．本准则将可收回价值定义为资产的销售净价与其使用价值二者之中的较高者，第16到56段是对可收回价值的计量的规定。

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。

【tips】本文是由梁老师精心收编整理，值得借鉴学习！
【老会计经验】浅析新会计准则之资产减值
浅析新会计准则之资产减值一、资产减值会计的概述
1.资产减值的基本概念。

从会计学角度来看，资产减值是历史成本与可收回金额这两种计量属性，对同一资产进行计量时所产生的计量差异，这种计量差异源于社会经济环境的不确定性。

当可收回金额低于资产历史成本时，资产的账面金额就不能反映其真实价值，该资产就发生了减值，二者的差额即为资产减值。

资产减值的本质是资产的现时经济利益预期低于原记账时对利益的评估值。

国际会计准则委员会为了进一步规范资产减值会计颁布了《国际会计准则第36号--资产减值》，其中规定：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，企业应当确认资产减值损失。

我国财政部发布的《企业会计准则第8号--资产减值》中规定：资产减值是资产的账面价值超过其可收回金额的差额。

从实质内容上看，我国会计准则对资产减值的规定保持了与国际会计准则的一致性。

2.计提减值的资产范围。

2000年12月29日财政部颁布的《企业会计制度》要求对八项资产计提减值准备，即：应收款项（包括应收账款和其他应收款）、存货、短期投资、长期投资、委托贷款、固定资产、在建工程和无形资产。

随着企业经营项目的增。

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。

资产减值会计处理规范的国际比较资产减值会计处理规范的国际比较【论文摘要】本文以国际会计准则第36号《资产减值》的规定为主，与我国新出台的《企业会计准则第8号——资产减值》规定进行比较。

通过资产减值准备计提基础的差异比较、现金流量预测要求的差异比较、首次计提资产减值会计处理的差异比较、货币时间价值后续处理的差异比较、在资产减值中运用评估值的差异比较和资产减值准备披露的比较这六个方面来进行分析。

【论文关键词】资产减值现金产出单元现金流量进行资产减值会计处理规范的国际比较(1)，有利于我们对资产减值会计性质的进一步认识，促进我国资产减值会计实务的规范化。

本文以我国财政部发布的《企业会计准则第8号——资产减值》相关资产减值的规定为主，与国际会计准则第36号《资产减值》(IAS 36)进行了深入系统的比较，指出了在具体实务中与国际会计准则存在的六项重大差异。

一、资产减值准备计提基础的差异比较我国财政部发布的《企业会计准则第8号——资产减值》提出了“资产减值，是指资产的可收回金额低于其账面价值。

”这里的资产，除了特别规定外，包括单项资产和资产组。

资产组的认定，应当以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。

几项资产的组合生产的产品(或者其他产出)存在活跃市场的，即使部分或者所有这些产品(或者其他产出)均供内部使用，也应当在符合前面规定的情况下，将这几项资产的组合认定为一个资产组。

如果该资产组的现金流入受内部转移价格的影响，企业应当按照其管理层在公平交易中对未来价格的最佳估计数来确定资产组的未来现金流量。

我国资产减值准备的确认标准与第36号国际会计准则保持一致，均要求在资产的可回收金额低于账面价值时确认减值，可回收金额均界定为资产销售净价与实用价值较高者。

但在实际工作中，我国要么没有对销售净价和使用价值进行比较，要么以评估值作为销售净价的近似值。

这种做法与IAS36的要求不一致。

根本原因在于，我国关于计提资产减值准备的规定，要求以单项资产和资产组为基础，但是，要估算单项资产的预期现金流量是十分困难的，甚至是不可能的。

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。