ias16ppecas企業(yè)會(huì)計(jì)準(zhǔn)則固定資產(chǎn)內(nèi)容

IASIAS16PPE(CAS中國企業(yè)會(huì)計(jì)準(zhǔn)則：固定資產(chǎn)IAS20GovernmentGrants(CAS：政府補(bǔ)助IAS23BorrowingCost（CAS：借款費(fèi)用IAS40InvestmentProperty(CAS：投資性房地產(chǎn)IAS38Intangibleassets(CAS無形資產(chǎn)IFRS5Non-currentassetheldforsale持有待售固定PreparedbyJamesYu&all2PreparedbyJamesYu&all3IAS16IAS16Property,plant&PreparedbyJamesYu&all4KeypointofIAS16KeypointofIAS16-Definition:Initialmeasurement:Costmodel/RevaluationPreparedbyJamesYu&all5IAS16PPEaretangibleassetsIAS16PPEaretangibleassetsheldbyanentityformorethanoneaccountingperiodforuseintheproductionorsupplyofgoodsandservices,forrentaltoothers,orforanadministrativepurposes.?Itisprobablethatfutureeconomicbenefitswiththeassetwillflowtotheentity;thecostoftheassetcanbemeasured?PreparedbyJamesYu&all6IAS16includeinthisinitialIAS16includeinthisinitialcostcapitalcostssuchasthecostofsitepreparation,deliverycosts,installationcosts,AdministrationandothergeneralcostscannotberevenuecostsshouldbewrittenoffasabnormalcostshouldbePreparedbyJamesYu&all7IAS16IAS16Illustration–TutorialNoteExamplePreparedbyJamesYu&all8IAS16??shouldonlybecapitalizedItenhancestheeconomicbenefitsprovidedbytheasset(thiscouldbeextendingtheasset'slife,anexpansionorincreasingtheproductivityoftheasset)ItrelatestoIAS16??shouldonlybecapitalizedItenhancestheeconomicbenefitsprovidedbytheasset(thiscouldbeextendingtheasset'slife,anexpansionorincreasingtheproductivityoftheasset)Itrelatestoanoverhauloftheasset-thecostsassociatedwiththisshouldbecapitalizedanddepreciatedoverthetimeuntilthenextoverhaulorsafetyinspectionitisreplacingacomponentofacomplexasset.Thiscanonlybecapitalizediftheoriginalcomponenthasbeenwrittenoff.AllothersubsequentexpenditureshouldberecognizedintheStatementofP/L???PreparedbyJamesYu&all9IAS16?depreciableamountisIAS16?depreciableamountisthecostofanasset,oramountsubstitutedforcostinthefinanciallesstheresidual?depreciationisthesystematicallocationofPreparedbyJamesYu&allIAS16IAS16theassetisavailableforuse,i.e.capableoperatinginthemannerintendedbyDepreciationStraightreducingmachinePreparedbyJamesYu&allIAS16AfromonemethodofIAS16AfromonemethodofispermissibleonlyonthegroundsthatthenewmethodwillgiveafairerpresentationoftheresultsandofthefinancialpositiondoesnotconstituteachangeofaccountingisachangeinaccountingPreparedbyJamesYu&allIAS16Reviewofusefullives&residualUsefullifeIAS16Reviewofusefullives&residualUsefullifeandresidualvalueshouldbereviewedattheendofeachreportingperiodandrevisedifexpectationsaresignificantlydifferentfrompreviousThecarryingamountoftheassetatthedaterevisionlessanyresidualvalueshouldbedepreciatedovertherevisedremainingusefullife.PreparedbyJamesYu&allIAS16ExampleIAS16Example2–TutorialNotespagePreparedbyJamesYu&allIAS16Separatecomponents(單獨(dú)組件AcomplexassetIAS16Separatecomponents(單獨(dú)組件Acomplexassetisanassetthatmaybethoughtofashavingseparatecomponentswithinasingleasset,e.g.anenginewithinaEachseparatepartoftheovertheirusefullife.ofshouldbePreparedbyJamesYu&allIAS16Majorinspectionoroverhaul大修InspectionandoverhaulcostsareIAS16Majorinspectionoroverhaul大修Inspectionandoverhaulcostsaregenerallyexpensedastheyareincurred.Theyhowever,capitalizedasanon-currenttotheextentthattheysatisfytheIAS16rulesseparateWherethisisthecasetheyaretheirusefuldepreciatedPreparedbyJamesYu&allRevaluationofnon-current?ThecostRevaluationofnon-current?Thecost?costlessaccumulated??re-valuedamountlesssubsequent2conditionstobeF.V.toensureCVdoesnotdiffermateriallyfromrevalueonePPE,revaluetheentireclassofthePreparedbyJamesYu&allrights?IAS16AccountingforaIAS16Accountingfora includeincreaseinCVinrevaluationJournal:(atthedateof PreparedbyJamesYu&allIAS16RevaluationgainsreserveasacomponentofcomprehensiveRevaluationIAS16RevaluationgainsreserveasacomponentofcomprehensiveRevaluationlossesrepresentanimpairmentarethestatementofprofitorWhenarevaluationlossarisesonarevaluedassetitshouldbedeductedagainstthepreviousrevaluationgain. Anysurplusimpairmentwillberecordedasanimpairmentexpenseinthestatementofprofitorloss.PreparedbyJamesYu&allIAS16Deprecationofre-valued?Deprecationmustbecharged,basedonvaluationresidualvalue,overremainingusefulIAS16Deprecationofre-valued?Deprecationmustbecharged,basedonvaluationresidualvalue,overremaininguseful??ThewholechargemustgototheI/SfortheAnannualreservestransfermaybemade(R.R.to?PreparedbyJamesYu&allrightsIAS16JournalsofdepreciationofrevaluedDr:I/S–depreciationIAS16JournalsofdepreciationofrevaluedDr:I/S–depreciation AccumulateddepreciationDr:revaluationreserve(depreciationonCr:RetainedPreparedbyJamesYu&allIAS16PPE-theprofitorIAS16PPE-theprofitorlossondisposal=netsalesproceeds–theprofitorlossgoestoI/Sfortheperiodinwhichthedisposaloccurs theremainderoftheRe-valuationreserverelatedthisassetshouldnowbetransferredtoretainedPreparedbyJamesYu&allIAS16Example3IAS16Example3-TutorialnotespagePreparedbyJamesYu&allPreparedPreparedbyJamesYu&allIAS40InvestmentInvestmentpropertyistoearnIAS40InvestmentInvestmentpropertyistoearnorforcapitalorbothratherthanforuseinordinarycourseoforforsaleinOwner-occupiedpropertyisexcludedPreparedbyJamesYu&allIAS40IAS40–InvestmentPreparedbyJamesYu&allIAS40–IAS40–InvestmentExample1-TutorialNotespagePreparedbyJamesYu&allImpairmentofImpairmentofPreparedbyJamesYu&allAnisrecoverablebelowthevaluecurrentlyshownonthestatementAnisrecoverablebelowthevaluecurrentlyshownonthestatementfinancial(CV)-theasset'scurrentcarryingisasthehigherfairvaluelesstosell,valueinPreparedbyJamesYu&allIAS36IAS36-PreparedbyJamesYu&all36appliestoallassetsotherinventories(IAS36appliestoallassetsotherinventories(IAS2constructioncontracts(IASdeferredtaxassets(IASassetsarisingfromemployeebenefitsexcludedfromthispaper)(IAS19financialassetsincludedinthescopeofIASinvestmentpropertymeasuredatfairvalue(IASnon-currentassetsclassifiedasheldforsale(IFRS5)PreparedbyJamesYu&allMeasurementofrecoverableMeasurementoffairvaluelesscoststoabindingsaleagreementthecurrentmarketpriceMeasurementofrecoverableMeasurementoffairvaluelesscoststoabindingsaleagreementthecurrentmarketpricelesscostsofdisposal(whereanactivemarketexists).MeasurementofvalueinValueinuseisdeterminedbyestimatingfuturecashinflowsandoutflowstobederivedfromtheuseoftheassetanditsultimatedisposal,andapplyingasuitablediscountratetothesecashflows.Cashflowsrelatingtofinancingactivitiesorincometaxesshouldnotbeincluded.PreparedbyJamesYu&allrightsIndicationof36requiresthatateachIndicationof36requiresthatateachreportingdate,anmustassesswhetherthereareindicationsofsignificantexternaladversechangesintechnology,market,economic&legalenvironment.obsolescence/damagetothesignificantinternaladverseperformanceworsethanPreparedbyJamesYu&allrightsAnnualimpairmentWherethereisnoindicationofimpairmentthenfurtheractionneedbetakenAntogoodwillacquiredinAnnualimpairmentWherethereisnoindicationofimpairmentthenfurtheractionneedbetakenAntogoodwillacquiredinabusinessanintangibleassetwithanindefiniteusefulanintangibleassetnotyetavailableforuseIAS36requiresannualimpairmentreviews(seenextsection)fortheseassetsirrespectiveofwhetherisanindicationofPreparedbyJamesYu&allRecognition&measurementanrecoverable assetshouldbewrittendownRecognition&measurementanrecoverable assetshouldbewrittendownto impairmentlossshouldberecognizedinPreparedbyJamesYu&allRecognition&measurementanTheonlytothereversesapreviousgaintoRecognition&measurementanTheonlytothereversesapreviousgaintoInthisbetakenfirstttherevaluationreserve(andsodisclosedasuntiltherevaluationisreversedthentoPreparedbyJamesYu&allIAS36-IAS36-Example1–TutorialNotespagePreparedbyJamesYu&allCashGeneration(CAS資產(chǎn)組DefinitionofACGUisCashGeneration(CAS資產(chǎn)組DefinitionofACGUisassmallestidentifiableofassetswhichgeneratescashofofPreparedbyJamesYu&allImpairmentof36thatanimpairmentlossCGUshouldbeallocatedtowriteImpairmentof36thatanimpairmentlossCGUshouldbeallocatedtowritedownassetsinthefollowing(1)Purchased(2)Theotherassets(includingotherintangibleintheCGUonapro-ratabasisbasedonthecarryingamountofeachassetintheCGU.NoindividualassetshouldbewrittendyuIAS36-IAS36-Example2–TutorialNotespagePreparedbyJamesYu&allPreparedPreparedbyJamesYu&allIAS38–intangibleDefinition:IAS38–intangibleDefinition:AnIntangibleassetisannon-monetaryassetwithoutphysicalsubstancemeetthedefinitionofanintangibleasset,meettherecognitioncriteriaoftheframeitisprobablethatfutureeconomicbenefitsattributabletheassetwillflowtotheentitythecostoftheassetcanbemeasuredPreparedbyJamesYu&allForanForanassettobeidentifiable,itmustfallintooftwo(1)Itisseparable-theassetcanbeboughtorsoldseparatelyfromtherestofthebusiness(2)Itarisesfromlegal/contractualrights-thisariseaspartofpurchasinganentirePreparedbyJamesYu&allIAS38–purchasedIfanintangibleassetisacquiredinacombination,thefairIAS38–purchasedIfanintangibleassetisacquiredinacombination,thefairvalueofthatassetatofistakenThedeterminationofthatfairvalueiseasyifanotherwiseitmaybenecessarytotakethepricetheentitywouldhavepaidinanarm'slengthtransaction.Anyintangiblewhichcannotbemeasuredreliablyinanacquisitionhastobeincludedingoodwill.PreparedbyJamesYu&allMeasurementafterinitialThereisachoiceThecostTheintangibleMeasurementafterinitialThereisachoiceThecostTheintangibleassetshouldbecarriedatcostamortizationandanyimpairmentlosses TherevaluationTheintangibleassetmayberevaluedtoacarryingoffairvaluelesssubsequentamortizationandimpairment FairvalueshouldbedeterminedbyreferencetoanactivePreparedbyJamesYu&allIntangibleassets-AnintangibleassetafiniteusefullifenormallyusingbeamortizedoverIntangibleassets-Anintangibleassetafiniteusefullifenormallyusingbeamortizedoverthatstraight-methodwithAnintangibleassetwithanindefiniteshouldnotbeshouldbetestedforimpairmentannually,oftenthereisanactualindicationofPreparedbyJamesYu&allIAS38–internallygeneratedtoseparatetheIAS38–internallygeneratedtoseparatethecostsofanddevelopingasocannotbemeasuredreliablyPreparedbyJamesYu&allIAS38-IAS38AssetshasnowendedbrandsandsimilarassetsmayneverbeIAS38-IAS38Assetshasnowendedbrandsandsimilarassetsmayneverbe ExpenditureoninternallygeneratedbrandscannotbedistinguishedfromthecostofdevelopingthebusinessasawholesoshouldbewrittenoffbrandnameisseparatelyacquiredcanbemeasuredreliablyitshouldseparatelyasanintangibleNCA,accountedIASPreparedbyJamesYu&allNon-purchasedgoodwillshouldnotberecognizedinthefinancialstatements.ItcertainlyNon-purchasedgoodwillshouldnotberecognizedinthefinancialstatements.Itcertainlyexists,butfailstosatisfytherecognitioncriteriaintheFramework,sinceitisnotcapableofbeingmeasuredPurchasedgoodwillisdealtwithintwoGoodwillarisingonthepurchaseofasubsidiaryiscoveredbyIFRS3revised,PreparedbyJamesYu&allrightsHowGoodwilldifferformotherItisa‘balancingfigure’.HowGoodwilldifferformotherItisa‘balancingfigure’.ItcannotbevaluedonitsownGoodwillcannotbedisposedofasaseparateassetThefactorscontributingtothevalueofgoodwillcannotbevalued,e.g.howcanonevaluethebenefitofanexperiencedworkforce?Thevalueofgoodwillisvolatile–itcanonlybegivenanumericalvalueatthetimeofacquisitionofthePreparedbyJamesYu&allResearch&developmentistheprospectofgainingscientificknowledgeandResearch&developmentistheprospectofgainingscientificknowledgeandDevelopmentistheapplicationofproductionofneworsubstantiallyimproveds,devices,products,processes,systemsorservicesbeforethestartofcommercialproductionorusePreparedbyJamesYu&allrightsR&ResearchwriteoffasR&Researchwriteoffasincurredtotheofrecognizeasanintangibleassetif,andonlyifentitycandemonstrateitmeetthecriteriaofPreparedbyJamesYu&allResearch&PreparedbyJamesYuResearch&PreparedbyJamesYu&all(laterstage)SeparatelyidentifiableExpenditureCommerciallyTechnicallyOverallResourcesavailabletoitsusefullifeassoonascommercialproductionPreparedbyJamesYu&allIASIASPreparedbyJamesYu&allPreparedPreparedbyJamesYu&allIAS23Borrowing23BorrowingtheextentwhichentitiesareincurredonmoneytoIAS23Borrowing23BorrowingtheextentwhichentitiesareincurredonmoneytoBorrowingcostsmustbecapitalizedaspartofthecostofanasset,ifthatassetisonewhichnecessarilytakesasubstantialtimetogetreadyforitsintededuseorsale.PreparedbyJamesYu&allIAS23–therateofinteresttoIAS23–therateofinteresttoBorrowingcostswhichmaybecapitalizedarethoseactuallyincurred,lessanyinvestmentincomeonthetemporaryinvestmentoftheborrowings.Theweightedaveragecostofgeneralborrowingstaken.ThisexcludesborrowingswithspecificPreparedbyJamesYu&allIAS23-CommencementcessationofIAS23-Commencementcessationof???ExpenditurebeingCessationof?qualifyingassetforitsintendeduseorsalearePreparedbyJamesYu&allrights??IASIASPreparedbyJamesYu&allPreparedbyJamesYu&allIAS20IAS20GovernmentGrants(政府補(bǔ)助PreparedbyJamesYu&allIAS20GovernmentGeneral?Prudence:grantsshouldIAS20GovernmentGeneral?Prudence:grantsshouldnotberecognised?(匯集thereisareasonableassurancethatthegrantwillbe??Accruals:grantsshouldbematchedwithPreparedbyJamesYu&allrightsIfIfthegrantispaidwhenevidenceisproducedthatcertainexpenditurehasbeenincurred,thegrantshouldbematchedwiththatexpenditure.Ifthegrantispaidonadifferentbasis,e.g.achievementofanonfinancialobjective,suchasthecreationofaspecifiednumberofnewjobs,thegrantshouldbematchedwiththeidentifiablecostsofachievingthatobjective.PreparedbyJamesYu&allPresentationofrevenuePresentationofrevenuebepresentedasacreditinthestatementofprofitloss,PreparedbyJamesYu&allCapitalMethodOninitialrecognition,deductCapitalMethodOninitialrecognition,