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(英语)企业会计准则第8号--资产减值
2008-5-20   人气指数: 2333
Accounting Standard for Business Enterprises No. 8 - Impairment of Assets
财会[2006]第3号
 Cai Kuai [2006] No. 3

第一章 总则
 Chapter I General Provisions
第一条 为了规范资产减值的确认、计量和相关信息的披露,根据《企业会计准则--基本准则》,制定本准则。
  Article 1 To standardize the confirmation and measurement of the impairment of assets, and the disclosure of relevant information, these Standards are formulated according to the Accounting Standard for Business Enterprises - Basic Standards.
第二条 资产减值,是指资产的可收回金额低于其账面价值。 
 Article 2 The term "impairment of assets" refers to that the recoverable amount of assets is lower than its carrying value.
本准则中的资产,除了特别规定外,包括单项资产和资产组。
 The assets as mentioned in these standards shall include single item assets and group assets.
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。
 The term "group assets " refers to a minimum combination of assets that may be recognized by an enterprise, by which the flow-in cash generated shall be generally independent of those by other assets or group assets.
第三条 下列各项适用其他相关会计准则:
 Article 3 The following items shall be subject to other relevant accounting standards:
(一)存货的减值,适用《企业会计准则第1号--存货》。
 (1)The impairment of inventories shall be subject to the Accounting Standard for Business Enterprises No. 1 - Inventories;
(二)采用公允价值模式计量的投资性房地产的减值,适用《企业会计准则第3号 --投资性房地产》。
 (2)The impairment of investment properties measured through the fair value method shall be g subject to the Accounting Standard for Business Enterprises No. 3 - Investment Properties;
(三)消耗性生物资产的减值,适用《企业会计准则第5号--生物资产》。
 (3) The impairment of consumptive biological assets shall be subject to the Accounting Standard for Business Enterprises No. 5 - Biological Assets;
(四)建造合同形成的资产的减值,适用《企业会计准则第15号--建造合同》。
 (4)The impairment of assets formed by construction contracts shall be subject to the Accounting Standard for Business Enterprises No. 15 - Construction Contracts;
(五)递延所得税资产的减值,适用《企业会计准则第18号--所得税》。
 (5)The impairment of deferred income tax assets shall be subject to the Accounting Standard for Business Enterprises No. 18 - Income Taxes;
(六)融资租赁中出租人未担保余值的减值,适用《企业会计准则第21号--租赁》。
 (6)The impairment of the unsecured residual value of the lessor in a financial leasing shall be subject to the Accounting Standard for Business Enterprises No. 21 - Leases;
(七)《企业会计准则第22号--金融工具确认和计量》规范的金融资产的减值,适用《企业会计准则第22号-- 金融工具确认和计量》。
 (7)The impairment of financial assets regulated by the Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments shall be subject to the Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments; and
(八)未探明石油天然气矿区权益的减值,适用《企业会计准则第27号--石油天然气开采》。
 (8)The impairment of the rights and interests of unverified petroleum and natural gas mining areas shall be subject to the Accounting Standard for Business Enterprises No. 27 -Extraction of Petroleum and Natural Gas.

第二章 可能发生减值资产的认定
 Chapter II Recognition of Assets with Potential Impairment
第四条 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。
 Article 4 An enterprise shall, on the day of balance sheet, make a judgment on whether there is any sign of possible assets impairment.
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。
 No matter whether there is any sign of possible assets impairment, the business reputation formed by the merger of enterprises and intangible assets with uncertain service lives shall be subject to impairment test every year.
第五条 存在下列迹象的,表明资产可能发生了减值:
 Article 5 There may be an impairment of assets when one of the following signs occurs:
(一)资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌。
 (1)The current market price of assets falls, and its decrease is obviously higher than the expected drop over time or due to the normal use;
(二)企业经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化,从而对企业产生不利影响。
 (2)The economic, technological or legal environment in which the enterprise operates, or the market where the assets is situated will have any significant change in the current period or in the near future, which will cause adverse impact on the enterprise;
(三)市场利率或者其他市场投资报酬率在当期已经提高,从而影响企业计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低。
 (3)The market interest rate or any other market investment return rate has risen in the current period, and thus the discount rate of the enterprise for calculating the expected future cash flow of the assets will be affected, which will result in great decline of the recoverable amount of the assets;
(四)有证据表明资产已经陈旧过时或者其实体已经损坏。
 (4) Any evidence shows that the assets have become obsolete or have been damaged substantially;
(五)资产已经或者将被闲置、终止使用或者计划提前处置。
  (5)The assets have been or will be left unused, or terminated for use, or disposed ahead of schedule;
(六)企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如资产所创造的净现金流量或者实现的营业利润(或者亏损)远远低于(或者高于)预计金额等。
 (6)Any evidence in the internal report of the enterprise shows that the economic performance of the assets have been or will be lower than the expected performance, for example, the net cash flow created by assets or the operating profit (or loss) realized is lower (higher) than the excepted amount, etc.; and
(七)其他表明资产可能已经发生减值的迹象。
 (7)Other evidence indicates that the impairment of assets has probably occurred.

第三章 资产可收回金额的计量
 Chapter III Measurement of Recoverable Amount of Assets
第六条 资产存在减值迹象的,应当估计其可收回金额。
 Article 6 Where any evidence shows that there is possible assets impairment, the recoverable amount of the assets shall be estimated.
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间较高者确定。
 The recoverable amount shall be determined in light of the higher one of the net amount of the fair value of the assets minus the disposal expenses and the current value of the expected future cash flow of the assets.
处置费用包括与资产处置有关的法律费用、相关税费、搬运费以及为使资产达到可销售状态所发生的直接费用等。
 The disposal expenses shall include the relevant legal expenses, relevant taxes, truckage as well as the direct expenses for bringing the assets into a marketable state.
第七条 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,只要有一项超过了资产的账面价值,就表明资产没有发生减值,不需再估计另一项金额。
 Article 7 When either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset.
第八条 资产的公允价值减去处置费用后的净额,应当根据公平交易中销售协议价格减去可直接归属于该资产处置费用的金额确定。
Article 8 The net amount of the fair value of an asset minus the disposal expenses shall be determined in light of the amount of the basis of the price as stipulated in the sales agreement in the fair transaction minus the disposal expenses directly attributable to the asset.
不存在销售协议但存在资产活跃市场的,应当按照该资产的市场价格减去处置费用后的金额确定。资产的市场价格通常应当根据资产的买方出价确定。
 Where there is no sales agreement but there is an active market of assets, the net amount of the fair value of an asset minus the disposal expenses shall be determined in light of the amount of the market price of the asset minus the disposal expenses. Generally the market price of the asset shall be determined according to the price bidden by the buyer of the asset.
在不存在销售协议和资产活跃市场的情况下,应当以可获取的最佳信息为基础,估计资产的公允价值减去处置费用后的净额,该净额可以参考同行业类似资产的最近交易价格或者结果进行估计。
Where there is no sales agreement and no active market of assets, the net amount of estimated fair value of an asset minus the disposal expenses shall be estimated in light of the best information available. The said net amount may be estimated by reference to the latest transaction prices or results of similar assets among the counterparts.
企业按照上述规定仍然无法可靠估计资产的公允价值减去处置费用后的净额的,应当以该资产预计未来现金流量的现值作为其可收回金额。
 Where the net amount of the fair value of an asset minus the disposal expenses cannot be estimated reliably according to the provisions as described above, the enterprise shall regard the current value of the expected future cash flow of the asset as the recoverable amount of the asset.
第九条 资产预计未来现金流量的现值,应当按照资产在持续使用过程中和最终处置时所产生的预计未来现金流量,选择恰当的折现率对其进行折现后的金额加以确定。
 Article 9 The current value of the expected future cash flow of an asset shall be determined by the discounted cash with an appropriate discount rate, on the basis of the expected future cash flow generated during the continuous use or final disposal of an asset.
预计资产未来现金流量的现值,应当综合考虑资产的预计未来现金流量、使用寿命和折现率等因素。
 To predict the current value of the future cash flow, the enterprise shall take into comprehensive consideration the expected future cash flow, service life, discount rate, and other factors.
第十条 预计的资产未来现金流量应当包括下列各项:
 Article 10 The expected future cash flow of an asset shall include the following items:
(一)资产持续使用过程中预计产生的现金流入。
 (1)The cash inflow generated during the continuous use of the asset.
(二)为实现资产持续使用过程中产生的现金流入所必需的预计现金流出(包括为使资产达到预定可使用状态所发生的现金流出)。
  (2)The necessary expected cash outflow for realizing cash inflow generated during the continuous use of the asset (including the cash outflow for bring the asset to the expected conditions for use).
该现金流出应当是可直接归属于或者可通过合理和一致的基础分配到资产中的现金流出。
 The outflow of cash shall be the outflow cash that is directly attributable to, or that may be distributed to the asset on reasonable and consistent basis.
(三)资产使用寿命结束时,处置资产所收到或者支付的净现金流量。该现金流量应当是在公平交易中,熟悉情况的交易双方自愿进行交易时,企业预期可从资产的处置中获取或者支付的、减去预计处置费用后的金额。
 (3)At the end of the service life of an asset, the net cash flow received or paid for the disposal of the asset. The cash flow shall be, during the process of fair transaction between parties that are familiar with the situation on their own free will, the amount expected to obtain from or pay for the disposal of the asset minus the expected disposal expenses.
第十一条 预计资产未来现金流量时,企业管理层应当在合理和有依据的基础上对资产剩余使用寿命内整个经济状况进行最佳估计。
  Article 11 When making an estimate of the future cash flow of an asset, the managers of the enterprise shall make a best estimate of the entire economic status of the asset in its remaining service life in a reasonable and well-grounded manner.
预计资产的未来现金流量,应当以经企业管理层批准的最近财务预算或者预测数据,以及该预算或者预测期之后年份稳定的或者递减的增长率为基础。
 The expected future cash flow of an asset shall base on the latest financial budget or forecast data as well as the stable or regressive growth rates after the year of the aforesaid budget or forecast.
企业管理层如能证明递增的增长率是合理的,可以以递增的增长率为基础。
 Where the managers can prove that the progressive growth rates are reasonable, the expected future cash flow of the asset may base on the progressive growth rates.
建立在预算或者预测基础上的预计现金流量最多涵盖5 年,企业管理层如能证明更长的期间是合理的,可以涵盖更长的期间。
 The expected cash flow set forth on the basis of the budget or forecast can cover 5 years at most. Where the managers can prove that a longer period is reasonable, it may cover longer time.
在对预算或者预测期之后年份的现金流量进行预计时,所使用的增长率除了企业能够证明更高的增长率是合理的之外,不应当超过企业经营的产品、市场、所处的行业或者所在国家或者地区的长期平均增长率,或者该资产所处市场的长期平均增长率。
 When making estimate of the cash flow after the year of the budget or forecast, the growth rates adopted shall not, unless the enterprise can prove that it is reasonable to adopt higher growth rates, exceed the long-term average growth rate of the products, or the market, or the industrial field which the enterprise belongs to, or the country or region where the enterprise is located, or the long-term average growth rate of the market where the asset is situated.
第十二条 预计资产的未来现金流量,应当以资产的当前状况为基础,不应当包括与将来可能会发生的、尚未作出承诺的重组事项或者与资产改良有关的预计未来现金流量。
 Article 12 The expected future cash flow of an asset shall base on the current status of the asset. It shall not include any possible and uncommitted recombination items or any expected future cash flow related to the asset improvement.
预计资产的未来现金流量也不应当包括筹资活动产生的现金流入或者流出以及与所得税收付有关的现金流量。
 The expected future cash flow of an asset shall not include the cash inflow or outflow generated by financing activities, or the cash flow related to the receipt or payment of income taxes.
企业已经承诺重组的,在确定资产的未来现金流量的现值时,预计的未来现金流入和流出数,应当反映重组所能节约的费用和由重组所带来的其他利益,以及因重组所导致的估计未来现金流出数。 < westbank> Where an enterprise has made a commitment of recombination, when determining the current value of the future cash flow of assets, the amounts of the expected future cash inflow and outflow shall reflect the expenses that can be saved in the recombination, other benefits to be brought about by the recombination, and the estimated amount of the future cash outflow that may result from the recombination.
其中重组所能节约的费用和由重组所带来的其他利益,通常应当根据企业管理层批准的最近财务预算或者预测数据进行估计;
 Generally, the expenses that can be saved in the recombination and other benefits that could be brought about by the recombination shall be estimated on the basis of the latest financial budget or forecast data as approved by the management of the enterprise.
因重组所导致的估计未来现金流出数应当根据《企业会计准则第13号――或有事项》所确认的因重组所发生的预计负债金额进行估计。
 The amount of future cash outflow that may result from the recombination shall be estimated according to the expected amount of liabilities incurred due to the recombination as described in the Accounting Standard for Business Enterprises - Contingencies.
第十三条 折现率是反映当前市场货币时间价值和资产特定风险的税前利率。
  Article 13 The discount rate is the pre-tax interest rate, which can reflect the time value of money in the present market and the specific risks of the asset.
该折现率是企业在购置或者投资资产时所要求的必要报酬率。
  The discount rate is the necessary return rate as required by an enterprise when it purchases or invests in the asset.
在预计资产的未来现金流量时已经对资产特定风险的影响作了调整的,估计折现率不需要考虑这些特定风险。
 Where an adjustment has been made to the specific risks of the asset when an estimate of the future cash flow of an asset is made, it does not need to take into consideration these specific risks when making an estimate of the discount rate.
如果用于估计折现率的基础是税后的,应当将其调整为税前的折现率。
  Where the estimate of the discount rate is based on the post-tax factors, it shall be adjusted to the pre-tax discount rate.
第十四条 预计资产的未来现金流量涉及外币的,应当以该资产所产生的未来现金流量的结算货币为基础,按照该货币适用的折现率计算资产的现值;
Article 14 Where the expected future cash flow of an asset involves any foreign currency, the current value of the asset shall, on the basis of the settlement currency of the future cash flow to be generated by the asset, be calculated with a discount rate applicable to this currency.
然后将该外币现值按照计算资产未来现金流量现值当日的即期汇率进行折算。
Then the current value of the foreign currency shall be converted at the spot exchange rate of the current day when the future cash flow of the asset is calculated.

第四章 资产减值损失的确定
 Chapter IV Determination of Losses of Asset Impairment
第十五条 可收回金额的计量结果表明,资产的可收回金额低于其账面价值的,应当将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。
 Article 15 Where the measurement result of the recoverable amount indicates that an asset's recoverable amount is lower than its carrying value, the carrying value of the asset shall be recorded down to the recoverable amount, and the reduced amount shall be recognized as the loss of asset impairment and be recorded as the profit or loss for the current period. Simultaneously, a provision for the asset impairment shall be made accordingly.
第十六条 资产减值损失确认后,减值资产的折旧或者摊销费用应当在未来期间作相应调整,以使该资产在剩余使用寿命内,系统地分摊调整后的资产账面价值(扣除预计净残值)。
 Article 16 After the loss of asset impairment has been recognized, the depreciation or amortization expenses of the impaired asset shall be adjusted accordingly in the future periods so as to amortize the post-adjustment carrying value of the asset systematically (deducting the expected net salvage value) within the residual service life of the asset.
第十七条 资产减值损失一经确认,在以后会计期间不得转回。
Article 17 Once any loss of asset impairment is recognized, it shall not be switched back in the future accounting periods.

第五章 资产组的认定及减值处理
 Chapter V Recognition of Group Assets and Treatments of Impairment
第十八条 有迹象表明一项资产可能发生减值的,企业应当以单项资产为基础估计其可收回金额。
 Article 18 Where there is any evidence indicating a possible impairment of assets, the enterprise shall, on the basis of single item assets, estimate the recoverable amount.
企业难以对单项资产的可收回金额进行估计的,应当以该资产所属的资产组为基础确定资产组的可收回金额。
 Where it is difficult to do so, it shall determine the recoverable amount of the group assets on the basis of the asset group to which the asset belongs.
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。
 The recognition of an asset group shall base on whether the main cash inflow generated by the asset group is independent of those generated by other assets or other group assets.
同时,在认定资产组时,应当考虑企业管理层管理生产经营活动的方式(如是按照生产线、业务种类还是按照地区或者区域等)和对资产的持续使用或者处置的决策方式等。
 Simultaneously, when recognizing an asset group, the enterprise shall take into consideration how its managers manage the production and business activities (for example, according to the production lines, business varieties or according to the regions or areas), and the ways of decision-making for the continuous use or disposal of the assets, etc.
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,也应当在符合前款规定的情况下,将这几项资产的组合认定为一个资产组。
Where there is an active market for the products manufactured by (or other outputs of) a combination of several assets, even if some or all of these products (or other outputs) are provided for the internal use, the enterprise shall also recognize this combination of assets as an asset group on the condition that the provisions of the preceding paragraph are accorded with.
如果该资产组的现金流入受内部转移价格的影响,应当按照企业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。
  Where the cash inflow of the asset group is affected by the internal transfer price, the future cash flow of the asset group shall be determined on the basis of the best available estimate made by the managers of the enterprise for the future price in the fair transaction.
资产组一经确定,各个会计期间应当保持一致,不得随意变更。
 Once an asset group is recognized, it shall be kept consistent during different accounting periods, and not be changed at will.
如需变更,企业管理层应当证明该变更是合理的,并根据本准则第二十七条的规定在附注中作相应说明。
 Where it is necessary to make any change, the managers of the enterprise shall prove that this change is reasonable, and shall make an explanation pursuant to Article 27 of these Standards in its annotation.
第十九条 资产组账面价值的确定基础应当与其可收回金额的确定方式相一致。 
 Article 19 The basis for the determination of the carrying value of an asset group shall be the same as that for the determination of the recoverable amount.
资产组的账面价值包括可直接归属于资产组与可以合理和一致地分摊至资产组的资产账面价值,通常不应当包括已确认负债的账面价值,但如不考虑该负债金额就无法确定资产组可收回金额的除外。
The carrying value of an asset group shall include the carrying value that may be directly attributed to or may be reasonably and consistently distributed to the asset group. Generally it shall not include the carrying value of liability that has already been recognized, unless it is unable to determine the recoverable amount of the asset group if not considering the amount of liability.
资产组的可收回金额应当按照该资产组的公允价值减去处置费用后的净额与其预计未来现金流量的现值两者之间较高者确定。
 The recoverable amount of an asset group shall be determined on the basis of the higher one of the net amount of the fair value of the asset minus the disposal expenses and the current value of the expected future cash flow of the asset.
资产组在处置时如要求购买者承担一项负债(如环境恢复负债等)、该负债金额已经确认并计入相关资产账面价值,而且企业只能取得包括上述资产和负债在内的单一公允价值减去处置费用后的净额的,为了比较资产组的账面价值和可收回金额,在确定资产组的账面价值及其预计未来现金流量的现值时,应当将已确认的负债金额从中扣除。
 Where the purchaser is required to bear a liability (such as environment resumption liability, etc.) when an asset group is disposed of, the amount of liability has been recognized and has been recorded in the carrying value of the relevant assets, and the enterprise can only obtain the net amount of the unitary fair value of the assets and liability aforesaid minus the disposal expenses, the amount of liability that has been recognized shall be deducted from the liability when determining the carrying value and the current value of expected future cash flow of the asset group, so as to compare the carrying value with the recoverable amount of the asset group.
第二十条 企业总部资产包括企业集团或其事业部的办公楼、电子数据处理设备等资产。Article 20 The assets of the headquarter of an enterprise shall include the office buildings, electronic data processing equipments of the enterprise group or its business departments.
总部资产的显著特征是难以脱离其他资产或者资产组产生独立的现金流入,而且其账面价值难以完全归属于某一资产组。
 A conspicuous character of the assets of the headquarters is that it is difficult to generate independent cash inflow when it is separated from other assets or asset group and difficult to attribute its carrying value completely to a certain group.
有迹象表明某项总部资产可能发生减值的,企业应当计算确定该总部资产所归属的资产组或者资产组组合的可收回金额,然后将其与相应的账面价值相比较,据以判断是否需要确认减值损失。
 Where any evidence shows any possible impairment of a particular asset of the headquarter, the enterprise shall calculate and determine the recoverable amount of the asset group to which the asset group or the combination of group assets belongs to, then compare it with the corresponding carrying value of the asset so as to decide whether it is necessary to confirm the impairment loss.
资产组组合,是指由若干个资产组组成的最小资产组组合,包括资产组或者资产组组合,以及按合理方法分摊的总部资产部分。
  The term "combination of group assets" refers to the minimum combination of group assets formed by several asset groups, including the asset groups or combination of group assets, and the proportion of the assets of the headquarter allocated by a reasonable method.
第二十一条 企业对某一资产组进行减值测试,应当先认定所有与该资产组相关的总部资产,再根据相关总部资产能否按照合理和一致的基础分摊至该资产组分别下列情况处理。 
 Article 21 When an enterprise conducts an impairment test on a certain asset group, it shall first determine all the assets of the headquarter which are related to the asset group, then treat it according to the following circumstances respectively by taking into consideration whether the assets of the headquarter can be apportioned to this asset group on a reasonable and consistent basis:
(一)对于相关总部资产能够按照合理和一致的基础分摊至该资产组的部分,应当将该部分总部资产的账面价值分摊至该资产组,再据以比较该资产组的账面价值(包括已分摊的总部资产的账面价值部分)和可收回金额,并按照本准则第二十二条的规定处理。
 (1)For the part of the relevant assets of the headquarter that can be apportioned to this asset group on a reasonable and consistent basis, the enterprise shall apportion the carrying value of this proportion to this asset group, then compare the carrying value of the asset (including the carrying value of the headquarters' assets which have been apportioned to) with its recoverable amount and treat it in pursuance of Article 22 of these Standards.
(二)对于相关总部资产中有部分资产难以按照合理和一致的基础分摊至该资产组的,应当按照下列步骤处理: < westbank> (2)Where it is difficult to apportion some assets of the related assets of the headquarter to this asset group on a reasonable and consistent basis, the enterprise shall take the following steps to treat these assets:
首先,在不考虑相关总部资产的情况下,估计和比较资产组的账面价值和可收回金额,并按照本准则第二十二条的规定处理。
 First, without taking into consideration the relevant assets of the headquarter, estimating and comparing the carrying value with its recoverable amount of the asset group, and treating it in accordance with Article 22 of these Standards.
其次,认定由若干个资产组组成的最小的资产组组合,该资产组组合应当包括所测试的资产组与可以按照合理和一致的基础将该部分总部资产的账面价值分摊其上的部分。 
 Second, deciding the minimum combination of asset groups formed by several asset groups. This combination of asset groups shall include the asset groups that have been tested, and the proportion of the carrying value of the headquarters' assets that can be apportioned to this combination on a reasonable and consistent basis.
最后,比较所认定的资产组组合的账面价值(包括已分摊的总部资产的账面价值部分)和可收回金额,并按照本准则第二十二条的规定处理。
Finally, comparing the carrying value of the combination of asset groups it has determined (including the proportion of the headquarter' assets that have been apportioned to) with the recoverable amount of the combination, and treats it according to Article 22 of these Standards.
第二十二条 资产组或者资产组组合的可收回金额低于其账面价值的(总部资产和商誉分摊至某资产组或者资产组组合的,该资产组或者资产组组合的账面价值应当包括相关总部资产和商誉的分摊额),应当确认相应的减值损失。
  Article 22 Where the recoverable amount of an asset group or a combination of asset groups is lower than its carrying value (where the headquarter' assets and business reputation are apportioned to a certain asset group or a combination of asset groups, the carrying value of the asset group or the combination of asset groups shall include the amount of the relevant assets of the headquarter and business reputation that have been apportioned to), it shall be recognized as the corresponding impairment loss.
减值损失金额应当先抵减分摊至资产组或者资产组组合中商誉的账面价值,再根据资产组或者资产组组合中除商誉之外的其他各项资产的账面价值所占比重,按比例抵减其他各项资产的账面价值。 
 The amount of the impairment loss shall first charge against the carrying value of the headquarter' assets and business reputation which are apportioned to the asset group or combination of asset groups, then charge it against the carrying value of other assets in proportion to the weight of other assets in the asset group or combination of asset groups with the business reputation excluded.
以上资产账面价值的抵减,应当作为各单项资产(包括商誉)的减值损失处理,计入当期损益。
 The charges against the carrying value of the assets above shall be treated as the impairment loss of the assets (including the business reputation) and recorded as profit or loss for the current period.
抵减后的各资产的账面价值不得低于以下三者之中最高者:该资产的公允价值减去处置费用后的净额(如可确定的)、该资产预计未来现金流量的现值(如可确定的)和零。
The carrying value of each asset after charging against shall not be lower than the highest one of the following three: the net amount of the fair value of the asset minus the disposal expenses (if determinable), the current value of the expected future cash flow of the asset (if determinable), and zero.
因此而导致的未能分摊的减值损失金额,应当按照相关资产组或者资产组组合中其他各项资产的账面价值所占比重进行分摊。
 The amount of impairment loss that cannot be apportioned incurred thereby shall be apportioned on the basis of the weight of the carrying value of other assets in the relevant asset group or combination of the asset groups.

第六章 商誉减值的处理
 Chapter VI Treatment of Impairment of Business Reputation
第二十三条 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。
Article 23 The business reputation formed by merger of enterprises shall be subject to an impairment test at least at the end of each year. The business reputation shall, together with the related asset group or combination of asset group, be subject to the impairment test.
相关的资产组或者资产组组合应当是能够从企业合并的协同效应中受益的资产组或者资产组组合,不应当大于按照《企业会计准则第35号-- 分部报告》所确定的报告分部。
 The related asset group or combination of asset groups shall be the asset group or combination of asset groups that can benefit from the synergy effect of enterprise merger, and shall be smaller than the reporting segments as determined according to Accounting Standard for Business Enterprises No. 35 - Segment Reporting.
第二十四条 企业进行资产减值测试,对于因企业合并形成的商誉的账面价值,应当自购买日起按照合理的方法分摊至相关的资产组;难以分摊至相关的资产组的,应当将其分摊至相关的资产组组合。
 Article 24 When an enterprise makes an impairment test of assets, it shall, as of the purchasing day, apportion the carrying value of the business reputation formed by merger of enterprises to the relevant asset groups by a reasonable method. Where it is difficult to do so, it shall be apportioned to the relevant combinations of asset groups.
在将商誉的账面价值分摊至相关的资产组或者资产组组合时,应当按照各资产组或者资产组组合的公允价值占相关资产组或者资产组组合公允价值总额的比例进行分摊。
 When apportioning the carrying value of the business reputation to the relevant asset groups or combinations of asset groups, it shall be apportioned on the basis of the proportion of the fair value of each asset group or combination of asset groups to the total fair value of the relevant asset groups or combinations of asset groups.
公允价值难以可靠计量的,按照各资产组或者资产组组合的账面价值占相关资产组或者资产组组合账面价值总额的比例进行分摊。
 Where it is difficult to measure the fair value reliably, it shall be apportioned on the basis of the proportion of the carrying value of each asset group or combination of asset groups to the total carrying value of the relevant asset groups or combinations of asset groups.
企业因重组等原因改变了其报告结构,从而影响到已分摊商誉的一个或者若干个资产组或者资产组组合构成的,应当按照与本条前款规定相似的分摊方法,将商誉重新分摊至受影响的资产组或者资产组组合。
 Where the report structure is changed due to enterprise recombination or for any other reason, which thus has affected the structure of one or several asset group(s) or combination(s) of asset groups to which the business reputation has already been apportioned, the business reputation shall be reapportioned to the affected asset group(s) or combinations of the asset group(s), with the apportion method similar to that as provided for in the preceding paragraph of this Article.
第二十五条 在对包含商誉的相关资产组或者资产组组合进行减值测试时,如与商誉相关的资产组或者资产组组合存在减值迹象的,应当先对不包含商誉的资产组或者资产组组合进行减值测试,计算可收回金额,并与相关账面价值相比较,确认相应的减值损失。
 Article 25 When making an impairment test on the relevant asset groups or combination of asset groups containing business reputation, if any evidence shows that the impairment of asset groups or combinations of asset groups is possible, the enterprise shall first make an impairment test on the asset groups or combinations of asset groups not containing business reputation, calculate the recoverable amount, compare it with the relevant carrying value and recognize the corresponding impairment loss.
再对包含商誉的资产组或者资产组组合进行减值测试,比较这些相关资产组或者资产组组合的账面价值(包括所分摊的商誉的账面价值部分)与其可收回金额,如相关资产组或者资产组组合的可收回金额低于其账面价值的,应当确认商誉的减值损失,按照本准则第二十二条的规定处理。
 Then the enterprise shall make an impairment test of the asset groups or combinations of asset groups containing business reputation, and compare the carrying value of these asset groups or combinations of asset groups (including the carrying value of the business reputation apportioned thereto) with the recoverable amount. Where the recoverable amount of the relevant assets or combinations of the asset groups is lower than the carrying value thereof, it shall recognize the impairment loss of the business reputation, and treat them according to Article 22 of these Standards.

第七章 披露
 Chapter VII Disclosure
第二十六条 企业应当在附注中披露与资产减值有关的下列信息:
 Article 26 An enterprise shall disclose the following information relevant to the impairment of assets in its annotation:
(一)当期确认的各项资产减值损失金额。
 (1)The amount of impairment loss of each asset recognized at the current period;
(二)计提的各项资产减值准备累计金额。
 (2)The accumulative amount of provision for the impairment of each asset; and
(三)提供分部报告信息的,应当披露每个报告分部当期确认的减值损失金额。
 (3)The amount of impairment loss recognized in each reporting segment of the current period, if segment reporting information is provided.
第二十七条 发生重大资产减值损失的,应当在附注中披露导致每项重大资产减值损失的原因和当期确认的重大资产减值损失的金额。
 Article 27 Where any serious asset impairment loss has been incurred, the enterprise shall, in its annotation, disclose the reasons why each of the serious asset impairment losses has occurred, and the amount of serious asset impairment losses recognized in the current period.
(一)发生重大减值损失的资产是单项资产的,应当披露该单项资产的性质。提供分部报告信息的,还应披露该项资产所属的主要报告分部。
(1)Where a serious impairment loss has been incurred for a single item asset, the enterprise shall disclose the nature of the single item asset. Where any segment of the reporting information is provided, the enterprise shall also disclose the segment of the main reporting to which this asset belongs to.
(二)发生重大减值损失的资产是资产组(或者资产组组合,下同)的,应当披露:
 (2)Where a serious impairment loss has been incurred to an asset group (or combination of asset groups, the same below), it shall disclose:
1.资产组的基本情况。
 (a)The basic information of the asset group;
2.资产组中所包括的各项资产于当期确认的减值损失金额。
 (b)The amounts of impairment loss of each asset of the asset group as recognized in the current period; and
3.资产组的组成与前期相比发生变化的,应当披露变化的原因以及前期和当期资产组组成情况。
(c)Where the formation of the asset group is deferent from those in the previous period, the enterprise shall disclose the reasons for the change, as well as the constitution of the asset group in the previous period and the current period.
第二十八条 对于重大资产减值,应当在附注中披露资产(或者资产组,下同)可收回金额的确定方法。
 Article 28 With regard to any serious impairment of assets, the enterprise shall disclose the method for the determination of the recoverable amount of the assets (or asset group, the same below) in its annotation:
(一)可收回金额按资产的公允价值减去处置费用后的净额确定的,还应当披露公允价值减去处置费用后的净额的估计基础。
 (1)Where the recoverable amount is determined on the basis of the net amount of the fair value of the asset minus the disposal expenses, the enterprise shall disclose the basis for the estimate of the net amount of the fair value minus the disposal expenses.
(二)可收回金额按资产预计未来现金流量的现值确定的,还应当披露估计其现值时所采用的折现率,以及该资产前期可收回金额也按照其预计未来现金流量的现值确定的情况下,前期所采用的折现率。
 (2)Where the recoverable amount is determined on the basis of the expected future cash flow of the assets, the enterprise shall disclose the discount rate it adopts for estimating the current value of the assets, as well as the discount rate it adopted in the previous period when the recoverable amount of the asset in the previous period was also determined on the basis of the expected future cash flow of the asset.
第二十九条 第二十六条(一)、(二)和第二十七条(二)第2项信息应当按照资产类别予以披露。资产类别应当以资产在企业生产经营活动中的性质或者功能是否相同或者相似为基础确定。
 Article 29 The information as described in Paragraph 1,2 of Article 26 and Item 2 of Paragraph 2 of Article 27 shall be disclosed according to different sorts of the assets. The sorts of assets shall be determined by considering whether the nature or function of the assets in production and business operation are identical or similar.
第三十条 分摊到某资产组的商誉(或者使用寿命不确定的无形资产,下同)的账面价值占商誉账面价值总额的比例重大的,应当在附注中披露下列信息:
 Article 30 Where the carrying value of the business reputation apportioned to a particular asset group (or intangible asset with uncertain service life, the same below) accounts for a large portion of the total carrying value of the business reputation, the enterprise shall disclose the following information in its annotation:
(一)分摊到该资产组的商誉的账面价值。
 (1)The carrying value of the business reputation apportioned to the asset group;
(二)该资产组可收回金额的确定方法。
 (2)The method for the determination of the recoverable amount of the asset group.
1.可收回金额按照资产组公允价值减去处置费用后的净额确定的,还应当披露确定公允价值减去处置费用后的净额的方法。资产组的公允价值减去处置费用后的净额不是按照市场价格确定的,应当披露:
 (a)Where the recoverable amount is determined on the basis of the net amount of the fair value of the asset group minus the disposal expenses, the enterprise shall disclose the method for the determination of the net amount of the fair value minus the disposal expenses. Where the net amount of the fair value of the asset group minus the disposal expenses is not determined on the basis of the market price, the enterprise shall disclose:
(1)企业管理层在确定公允价值减去处置费用后的净额时所采用的各关键假设及其依据。
 (i)the crucial assumptions adopted by the managers of the enterprise for the determination of the net amount of the fair value minus the disposal expenses, and the basis for these assumptions;
(2)企业管理层在确定各关键假设相关的价值时,是否与企业历史经验或者外部信息来源相一致;如不一致,应当说明理由。
 (ii)whether or not the values of the crucial assumptions as determined by the managers of the enterprise are consistent with the experiences of the enterprise or its external information; if not, the reasons shall be accounted for.
2.可收回金额按照资产组预计未来现金流量的现值确定的,应当披露:
 (b)Where the recoverable amount is determined according to the current value of future cash flows as predicted by the asset group, the enterprise shall also disclose:
(1)企业管理层预计未来现金流量的各关键假设及其依据。
 (i)the assumptions for predicting the cash flows in the future and the grounds thereof made by the managers of the enterprise;
(2)企业管理层在确定各关键假设相关的价值时,是否与企业历史经验或者外部信息来源相一致;如不一致,应当说明理由。
 (ii)when the managers of the enterprise determine the values relating to the relevant assumptions, whether they are in consistence with the experiences of the enterprise or the external information; if not, the reasons shall be accounted for;
(3)估计现值时所采用的折现率。
 (iii)the discount rate adopted for the estimate of the current value.
第三十一条 商誉的全部或者部分账面价值分摊到多个资产组、且分摊到每个资产组的商誉的账面价值占商誉账面价值总额的比例不重大的,企业应当在附注中说明这一情况以及分摊到上述资产组的商誉合计金额。
 Article 31 Where the total or partial carrying value of the business reputation is apportioned to several asset groups, and the proportion apportioned to each asset group to the total carrying value of the business reputation is not large, the enterprise shall describe it and offer the aggregate amount of the business reputation apportioned to the above-mentioned asset groups in its annotation.
商誉账面价值按照相同的关键假设分摊到上述多个资产组、且分摊的商誉合计金额占商誉账面价值总额的比例重大的,企业应当在附注中说明这一情况,并披露下列信息:
 Where the carrying value of the business reputation is apportioned to the above-mentioned asset groups according to the same crucial assumptions, and the amount of business reputation apportioned to each assets group accounts for a large proportion of the total carrying value of the business reputation, the enterprise shall describe it and disclose the following information in its annotation:
(一)分摊到上述资产组的商誉的账面价值合计。
(1)The aggregate carrying value of the business reputation apportioned to the above-mentioned asset groups;
(二)采用的关键假设及其依据。
 (2)The crucial assumptions adopted, and the grounds thereof; and
(三)企业管理层在确定各关键假设相关的价值时,是否与企业历史经验或者外部信息来源相一致;如不一致,应当说明理由。
  (3)Whether or not the values of the crucial assumptions as determined by the managers of the enterprise are consistent with the experiences of the enterprise or the source of its external information; if not, the reasons shall be accounted for.

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