高顿财经ACCA研发中心解析ACCA考试科目P2国际会计准则IAS.doc

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1、HistoryinImpairment-RelevanttopaperP2InternationalAccountingStandard36ImpairmentofAssets(IAS36)setsoverallrequirementsforthedeterminationofandaccountingforimpairmentofassets.Thisarticleaddressesinbrieftheevolution‘curve’ofIAS36andthemainfeatureofcurrentversion.Evolution‘Curve’InApril2001theInterna

2、tionalAccountingStandardsBoard(IASB)adoptedIAS36ImpairmentofAssets,whichhadoriginallybeenissuedbytheInternationalAccountingStandardsCommitteeinJune1998.Thatstandardconsolidatedalltherequirementsonhowtoassessforrecoverabilityofanasset.TheserequirementswerecontainedinIAS16Property,PlantandEquipment,

3、IAS22BusinessCombinations,IAS28AccountingforAssociatesandIAS31FinancialReportingofInterestsinJointVentures.TheIASBrevisedIAS36inMarch2004aspartofthefirstphaseofitsbusinesscombinationsproject.InJanuary2008theIASBamendedIAS36againaspartofthesecondphaseofitsbusinesscombinationsproject.OtherIFRSshavem

4、ademinorconsequentialamendmentstoIAS36.TheyincludeIAS16Property,PlantandEquipment(asrevisedinDecember2003),IAS39FinancialInstruments:RecognitionandMeasurement(asrevisedinDecember2003),IAS1PresentationofFinancialStatements(asrevisedinSeptember2007),ImprovementstoIFRSs(issuedMay2008andApril2009)andI

5、FRS9FinancialInstruments(issuedNovember2009andOctober2010).Summaryofmainchanges1.FrequencyofimpairmenttestingThepreviousversionofIAS36requiredtherecoverableamountofanassettobemeasuredwheneverthereisanindicationthattheassetmaybeimpaired.ThisrequirementisincludedintheStandard.However,theStandardalso

6、requires:(a)therecoverableamountofanintangibleassetwithanindefiniteusefullifetobemeasuredannually,irrespectiveofwhetherthereisanyindicationthatitmaybeimpaired.Themostrecentdetailedcalculationofrecoverableamountmadeinaprecedingperiodmaybeusedintheimpairmenttestforthatassetinthecurrentperiod,provide

7、dspecifiedcriteriaaremet.(b)therecoverableamountofanintangibleassetnotyetavailableforusetobemeasuredannually,irrespectiveofwhetherthereisanyindicationthatitmaybeimpaired.(c)goodwillacquiredinabusinesscombinationt