中美会计准则比较

1中美会计准那么比较2课程主要内容中国新会计准那么引见美国会计准那么的总体引见美国最新法规汇编内容重要准那么比较问题互动3

中国新会计准那么引见

4

美国公认会计准那么与中国会计准那么的本质差别如何抑制时机主义的盈余管理：1、采用谨慎原那么2、减少方法的选择3、充分披露美国准那么方式-规那么导向：上有政策下有对策更容易导致时机主义盈余管理中国准那么方式-原那么导向：本质重方式5新会计准那么最大的特点反映CASC从关注利润表向关注资产负债表转换—从损益满计观向资本保全观转变，反映自萨班斯法案以来国际财务界注重资产计价的新趋势—资产计价的两大方式本钱方式与公允价值方式—反映未来信息的新趋势美国的综合收益表会计准那么的开展趋势6新会计准那么实施步骤2007年1月1日先行企业上市公司证券公司〔7月1日〕基金管理公司证券投资基金期货经纪公司保险公司24家中央国企〔中石油、中石化、宝钢、鞍钢、武钢、攀钢、国航、东航、南航、中国挪动、中国联通、中国电信、中远集团……)鼓励其他企业执行7新会计准那么实施步骤截止2021年5月，已有35个省市的大中型企业执行了新准那么。其中，山西、云南、深圳等大中型企业全部执行之；北京、江苏、浙江、安徽、江西、山东、湖北、广东、重庆、陕西、宁夏、新疆消费建立兵团、宁波等省属国有企业全部执行之；其他省市地域部分企业执行之，或为2021年执行之作预备。-上证报0907238国际财务报告准那么引见

InternationalFinancialReportingStandards(IFRS)1973年，国际会计准那么委员会〔InternationalAccountingStandardsCommittee,IASC)成立；目的：对不同国家的准那么进展协调。2001年，改组为国际会计准那么理事会〔InternationalAccountingStandardsBoard,IASB)。目的：建立一个全球适用的新准那么。9IASB与FASB、SEC的交融05年4月，IASB与FASB达成一致，今后一切艰苦会计准那么工程将一同完成；08年起，允许外国公司用IFRS编制财务报表在美国融资，取消目前外国公司须按美国GAAP调整其财务报表的要求。10IFRS的全球运用情况05年欧盟25国开场采用；06年将有100个国家和地域采用；估计2021年将有150国家和地域采用。11IFRS的构成编报财务报表的框架〔Frameworkforthepreparationandpresentationoffinancialstatements)国际财务报告准那么(InternationalfinancialreportingstandardsIFRSs1-8号〕国际会计准那么〔InternationalAccountingStandardsIASs1-41号)解释公告〔InterpretationsIFRIC1-5，SIC7,10,12,13,15,21,25,27,29,31,32)12新准那么新架构13新企业会计准那么体系新会计准那么体系32项指南38项详细会计准那么1项根本会计准那么16项对原有会计准那么修订新增22项会计准那么金融企业会计科目和会计报表非金融企业会计科目和会计报表14新38项详细企业会计准那么普通业务〔19个〕GAAP1存货GAAP11股份支付GAAP2长期股权投资GAAP12债务重组GAAP3投资性房地产GAAP13或有事项GAAP4固定资产GAAP14收入GAAP6无形资产GAAP15建造合同GAAP7非货币性资产交换GAAP16政府补助GAAP8资产减值GAAP17借款费用GAAP9职工薪酬GAAP18所得税GAAP19外币折算GAAP20企业合并GAAP21租赁15特殊业务〔3个〕GAAP22金融工具确认和计量GAAP23金融资产转移GAAP24套期保值特殊行业业务〔5个〕GAAP5生物资产GAAP10企业年金基金GAAP25原保险合同GAAP26再保险合同GAAP27石油天然气开采新38项详细企业会计准那么16影响报表编制业务〔2个〕GAAP28会计政策、会计估计变卦和过失更正GAAP29资产负债表日后事项报表编制和披露业务〔8个〕GAAP30财务报表列报GAAP34每股收益GAAP31现金流量表GAAP35分部报告GAAP32中期财务报告GAAP36关联方披露GAAP33合并财务报表GAAP37金融工具列报新旧准那么运用衔接〔1个〕GAAP38初次执行企业会计准那么

新38项详细企业会计准那么17国际财务报告准那么〔37项〕IFRS1first-timeadoptionofinternationalfinancialreportingstandardsIFRS2share-basedpaymentIFRS3businesscombinationsIFRS4InsurancecontractsIFRS5Non–currentassetsheldforsaleanddiscontinuedoperationsIFRS6ExplorationforandevaluationofmineralresourcesIFRS7FinancialInstruments:Disclosures(effectivein2007)IFRS8OperatingSegments(effectivein2021)IFRS9FinancialInstruments(replacementofIAS39,effectivein2021)18 IASs1-41IAS1PresentationoffinancialstatementIAS2InventoriesIAS7CashflowstatementsIAS8Accountingpolicies,changesinaccountingestimatesanderrorsIAS10EventsafterthebalancesheetdateIAS11ConstructioncontractsIAS12IncomeTaxesIAS16Property,plantandequipmentIAS17LeasesIAS18RevenueIAS19EmployeeBenefits19IAS20AccountingforgovernmentgrantsanddisclosureofgovernmentassistanceIAS21TheeffectsofchangesinforeignexchangeratesIAS23BorrowingcostsIAS24RelatedPartyDisclosuresIAS26AccountingandreportingbyretirementbenefitplansIAS27ConsolidatedandseparatefinancialstatementsIAS28InvestmentsinassociatesIAS29FinancialreportinginhyperinflationaryeconomicsIAS30DisclosuresinthefinancialstatementsofbanksandsimilarfinancialinstitutionIAS31Interestsinjointventures IASs1-4120IAS33EarningspershareIAS34InterimfinancialreportingIAS36ImpairmentofassetsIAS37Provisions,contingentliabilitiesandcontingentassetsIAS38IntangibleassetsIAS39Financialinstruments:recognitionandmeasurementIAS40InvestmentpropertyIAS41Agriculture IASs1-4121根本准那么框架会计信息的质量要求财务报表的根本要素根本假设计量属性财务会计报告会计的根本目的会计信息的运用者22框架的主要内容财务报告的目的财务报告的用户会计假设会计信息质量要求会计要素会计计量财务报告会计主体，继续运营，会计期间，货币计量，权责发生制可靠性，相关性，可了解性，可比性〔含一致性〕，本质重于方式，重要性，谨慎性，及时性资产，负债，一切者权益，收入，费用，利润历史本钱，重置本钱，可变现净值，现值，公允价值会计报表，附注，相关信息和资料双目的：受托责任和决策有用性投资者，债务人，政府，社会公众……23财务报告的运用者FrameworkofIFRS财务报告的目的根本假设财务报表的质量特征财务报表的要素财务报表要素确实认财务报表要素的计量资本与资本保全概念投资者，职工，债务人，供应商和其他债务人，客户，政府，社会公众……双目的：受托责任和决策有用性应计制，继续运营可了解性，相关性〔重要性〕，可靠性〔公正表述，本质重于方式，中立性，谨慎性，完好性〕，可比性资产，负债，一切者权益，收入，费用，利润1．未来收益可以流入企业2.相关本钱可以计量历史本钱，现行本钱，可变现〔清算〕价值，现值财务资本，实物资本，财务资本保全，实物资本保全24

美国会计准那么的总体引见

25制定美国公认会计原那么的组织证券买卖委员会〔SecuritiesandExchangeCommission,SEC)美国注册会计师协会〔AmericanInstituteofCertifiedPublicAccountants,AICPA)财务会计准那么委员会〔FinancialAccountingStandardsBoard,FASB)政府会计准那么委员会〔GovernmentalAccountingStandardsBoard,GASB)26美国公认会计准那么的组成会计研讨公报〔AICPA/CAP/ARB,1939-1959,51〕会计原那么委员会意见〔AICPA/APB,1959-1973,31〕财务会计准那么声明〔FASB/SFAS,1973-,1-168〕财务会计概念(FASB/SFAC1-8)技术公报(FASB/TB)FASB紧急问题义务组〔FASB/EITF〕美国注册会计师协会立场论述〔AcSEC/SOP〕美国证券买卖委员会的系列公告〔SECASR〕27

美国会计准那么的效能层次

StatementNo.162

TheHierarchyofGenerallyAcceptedAccountingPrinciples

(IssueDate05/08)

MostauthoritativeLeastauthoritativeFASBStandardsandInterpretationsAICPAAccountingResearchBulletinsAPBOpinionsFASBTechnicalBulletinsAICPAindustryAuditandAccountingGuidesAICPAStatementsofPositionFASBEITFAICPAAcSECPracticeBulletinsAICPAAccountingInterpretationsFASBInterpretationGuides(Q&A)WidelyrecognizedandprevalentIndustrypracticesHouseofGAAP28

美国会计准那么的效能层次

StatementNo.168

(Superseded)

The

FASBAccountingStandardsCodificationTM

andtheHierarchyofGenerallyAcceptedAccountingPrinciples—areplacementofFASBStatementNo.162(IssueDate06/09)

ThisStatementestablishestheCodificationasthesourceofauthoritativeGAAPrecognizedbytheFASBtobeappliedbynongovernmentalentities.RulesandinterpretivereleasesoftheSECunderfederalsecuritieslawsarealsosourcesofauthoritativeGAAPforSECregistrants.AllguidancecontainedintheCodificationcarriesanequallevelofauthority.29StatementNo.168

(Superseded)

The

FASBAccountingStandardsCodificationTM

andtheHierarchyofGenerallyAcceptedAccountingPrinciples—areplacementofFASBStatementNo.162(IssueDate06/09)

WidelyrecognizedandprevalentIndustrypracticesFASBConceptsStatementsAICPApapersIFRS

AICPATechnicalPracticeAidsaccountingtextbooksandarticlesNewHouseofGAAPauthoritativeFASBaccountingstandardscodificationRulesandinterpretivereleasesoftheSECNon-authoritativepronouncementsofprofessionalassociationsorregulatoryagencies30FASBaccountingstandardscodificationRulesandinterpretivereleasesoftheSECSECregistrantspublicnongovernmentalentitiesandnonpublicnongovernmentalentities31PopulationofcodifiedstandardsasofJuly1,2021StandardsissuedbystandardsettersotherthantheSEC1.FinancialAccountingStandardsBoard(FASB)a.Statements(FAS)b.Interpretations(FIN)c.TechnicalBulletins(FTB)d.StaffPositions(FSP)e.StaffImplementationGuides(Q&A)f.StatementNo.Examples2.EmergingIssuesTaskForce(EITF)a.Abstractsb.TopicD.323.DerivativeImplementationGroup(DIG)Issues4.AccountingPrinciplesBoard(APB)Opinions5.AccountingResearchBulletins(ARB)6.AccountingInterpretations(AIN)7.AmericanInstituteofCertifiedPublicAccountants(AICPA)a.StatementsofPosition(SOP)b.AuditandAccountingGuides(AAG)—onlyincrementalaccountingguidancec.PracticeBulletins(PB),includingtheNoticestoPractitionerselevatedtoPracticeBulletinstatusbyPracticeBulletin133d.TechnicalInquiryService(TIS)—onlyforSoftwareRevenueRecognitionStandardsissuedbytheSEC1.RegulationS-X(SX)2.FinancialReportingReleases(FRR)/AccountingSeriesReleases(ASR)3.InterpretiveReleases(IR)4.SECStaffguidancein:a.StaffAccountingBulletins(SAB)b.EITFTopicDandSECStaffObservercomments.34美国公认会计原那么的开展趋势目的导向曾经改良并一致运用的概念框架为根底

明确提供准那么的会计目的

提供充分的细节和构造，使准那么可以得以一致地实施和运用

尽量减少准那么中的例外情况

防止运用使得财务工程师能在技术上遵照准那么却在本质上躲避准那么意图的“界限〞资产负债表观全面收益观公允价值35会计要素PRCGAAP新企业会计准那么资产负债一切者权益收入费用利润USGAAP美国公认会计原那么资产负债一切者权益一切者投入分配给一切者综合收益收入费用利得损失36五大计量属性PRCGAAP新企业会计准那么历史本钱重置本钱可变现净值现值公允价值USGAAP美国公认会计原那么未在概念框架中明确,但专门有公允价值准那么37财务报告体系PRCGAAP新企业会计准那么资产负债表利润表现金流量表一切者权益变动表附注USGAAP美国公认会计原那么资产负债表股东权益表综合收益表利润表现金流量表附注38信息披露时间PRCCSRC要求上市公司信息披露管理方法2007/1/30年报半年报季度报告年度报告该当在每个会计年度终了之日起4个月内，半年报该当在每个会计年度的上半年终了之日起2个月内，季度报告该当在每个会计年度第3个月、第9个月终了后的1个月内编制完成并披露。

第一季度季度报告的披露时间不得早于上一年度年度报告的披露时间USSEC要求RegulationS-X(FORTHEFORMandcontentoffinancialstatementsfiledwiththeSEC)RegulationS-K(CoversthenonfinancialstatementdisclosuresoftheregistrationstatementandotherperiodicfilingswiththeSEC)定期报告制度〔fullandfairdisclosure)10-K年报(90天内〕10-Q季度报告〔45天内〕8-K艰苦问题公告〔15天，5天〕39信息披露时间PRCCSRC要求比较报表普通要求一年USSEC要求比较报表没有特殊要求，普通至少一年，但SEC要求上市公司要编报两年的比较利润表和现金流量表40FullDisclosureinFinancialReportingFulldisclosureprincipleFinancialstatementsNotestoFinancialstatementsAuditor’sandmanagement’sreportsIncreaseinReportingrequire-mentsDifferentialdisclosureBalancesheetStatementofincomeUSGAAPChangingpricesdisclosuresOilandgasReservesinformationAuditor’sreportManage-ment’sreportsSupplementaryinformationAccountingPoliciescontingenciesnumberofSharesofstockoutstandingalternativemeasuresStatementOfcashflowsStatementOfchangesinstockholders’equity4142重要准那么比较43Inventories—存货USGAAP美国公认会计原那么可采用后进先出法，有时也允许运用零售价法计算存货本钱也可用规范本钱计价本钱与市价孰低市价是指重置本钱上限：可变现净值下限：可变现净值-正常毛利存货减值不可转回对特殊产品如珍贵的金属，允许用可变现价值计量，即使高于本钱有专门购买承诺(purchasecommitments)的相关规定自行消费的存货本钱包括仓储本钱可总价也可净价PRCGAAP新企业会计准那么存货本钱以先进先出法，加权平均法，挪动平均法或个别计价法确定同美国存货以本钱与可变现净值孰低法入帐存货减值可以转回无此规定没有专门购买承诺(purchasecommitments)的详细规定自行消费的存货本钱不包括仓储本钱购货折扣只能用总价法44Inventories—USGAAPSFASNo.151“InventoryCosts:anAmendmentofARBNo.43〞(2004)45Inventoryisbuyer’swhenreceived,expect:GeneralRuleForshippingpoint-Buyer’sattimeofdeliverytocommoncarrierConsignmentgoods-Seller’s,notbuyer’sSaleswithbuybacks-seller’snotbuyer’sSale’swithhighratiosofreturn-Buyer’s,ifyoucanestimatereturnsSalesoninstallment-Buy’sifyoucanestimatecollectability46美国可以采用定期盘存制(periodicsystem)计价,如，Purchasecash(AccountsPayable)Inventory(Ending)CostofgoodssoldInventory(Beginning)Purchase47Standardcostareacceptableifadjustedatreasonableintervalstoreflectcurrentconditionssothatatthebalance-sheetdatestandardcostsreasonablyapproximatecostscomputedunderoneoftherecognizedbase.Insuchcasesdescriptivelanguageshallbeusedwhichwillexpressthisrelationshipasforinstance,“approximatecostsdeterminedonthefirst-in，first–outbasis〞orifitisdesiredtomentionstandardcosts“atstandardcosts,approximatingaveragecosts〞48StandardCostVariancesImmaterialAmountsCloseto

CostofGoodsSoldWorkinProcessFinishedGoodsCostofGoodsSoldMaterialAmountsCloseby

apportioningto:DisposingofVariances49

美国购买承诺举例

购买承诺只是执行合同，所以不用确认资产和负债，只需在附注中阐明然而假设购买合同规定的价钱高于市场价值，应确认该损失Toillustratetheaccountingproblem,assumethatABCCo.signedparts-purchasingcontractstobeexecutedin2005atafirmpriceof$10000andthatthemarketpriceofthepartsonDec31,2004,droppedto$7000.ThefollowingentryismadeonDec31,2004.UnrealizedHoldingGainorLoss-income3000EstimatedLiabilityonPurchaseCommitments300050

美国购买承诺举例

WhenABCpurchasepartsatacostof$10000,thefollowingentrywouldbemade:Purchases(Inventory)7000EstimatedliabilityonPurchaseCommitments3000Cash1000051Investmentproperty—投资性房地产USGAAP美国公认会计原那么无单独准那么只需本钱方式〔折旧，减值〕PRCGAAP新企业会计准那么有单独准那么可选择本钱方式和公允价值方式52

property,plantandequipment—固定资产USGAAP美国公认会计原那么定义获得是为了在运营中运用而非再出卖具有长期性并需提折旧具有物质实体大修缮费可以在费用化、递延、资本化之间选择估计处置时的到期值残值只能调低折旧方法其他一样，除了余额递减法企业可自行选择系统合理的折旧法本月添加固定资产本月可以按比例提或其他方法PRCGAAP新企业会计准那么定义为消费商品、提供劳务、出租或运营管理而持有的运用寿命超越一个会计年度大修缮费用费用化残值的计量为到期时的如今思索残值可调低或高折旧方法：运用年限法产量法双倍余额递减法年数总和法本月添加，本月不提，下月开场提53

property,plantandequipment—USGAAPExposureDraft“AccountingforCertainCostsandActivitiesRelatedtoProperty,Plant,andEquipment〞(2001)SFASNo.116“AccountingforContributionReceivedandContributionMade〞(1993)54

ValuationDeferred-paymentcontractToproperreflectcost,companiesaccountforassetspurchasedonlong-termcreditcontractsatthepresentvalueoftheconsiderationexchangedbetweenthecontractingpartiesatthedateofthetransaction.Toillustrate,ABCcompanypurchaseaspeciallybuiltrobotspraypainterforitsproductionline.Thecompanyissuesa$100000,five-year,zero-interest-bearingnotetothesellerforthenewequipment.Theprevailingmarketrateofinterestforobligationsofthisnatureis10percent.ABCistopayoffthenoteinfive$20000installments,madeattheendofeachyear.ABCcannot55

ValuationReadilydeterminethefairmarketvalueofthisspeciallybuiltrobot.ThereforeABCapproximatestherobot’svaluebyestablishingthemarketvalue(presentvalue)ofthenote.Entriesforthedateofpurchaseanddatesofpayments,pluscomputationofthepresentvalueofthenote,areasfollows:DateofPurchaseEquipment75816*DiscountonNotesPayable24184NotePayable100000*Presentvalueofnote=$20000(PVF-OA5,10%)=$20000(3.79079)=$7581656

ValuationEndofFirstYearInterestExpense7582NotesPayable20000Cash20000DiscountonNotesPayable7582 EndofSecondYearInterestExpense6340〔75816-20000+7582〕*10%NotesPayable20000Cash20000DiscountonNotesPayable634057

AccountingforContributionsIngeneral,companiesshouldrecognizecontributionsreceivedasrevenuesintheperiodreceivedCompaniesshouldrecognizecontributionsatthefairvalueoftheassetsreceived(SFASNo.116“AccountingforContributionsReceivedandContributionsMade,1993)Toillustrate,Maxcompanyhasrecentlyacceptedadonationoflandwithafairvalueof.$150000fromtheMixcompany.InreturnMaxpromisestobuildapackingplantinMixcompany.Maxentryis:Land150000ContributionRevenue150000

58

AccountingforContributionsAssumethebookvalueofthelandis$120000,Mix’sentryisContributionExpense150000Land120000GainonDisposalofland3000059CostssubsequenttoacquisitionIngeneral,costsincurredtoachievegreaterfuturebenefitsshouldbecapitalized,whereasexpendituresthatsimplymaintainagivenlevelofservicesshouldbeexpensed.Inordertocapitalizecosts,oneofthreeconditionsmustbepresent:TheusefullifeoftheassetmustbeincreasedThequantityofunitsproducedfromtheassetmustbeincreasedThequalityoftheunitsproducedmustbeenhanced60CostssubsequenttoacquisitionTypeofexpenditureNormalaccountingtreatmentAdditionsCapitalizecostofadditiontoassetaccountImprovements(a)carryingvalueknown:removecostandreplacementofandaccumulateddepreciationonoldasset,recognizinganygainorloss.Capitalizecostofimprovement/replacement61CostssubsequenttoacquisitionTypeofexpenditureNormalaccountingtreatment(b)Carryingvalueunknown:1.iftheasset’susefullifeisextended,debitaccumulateddepreciationforcostofimprovement/replacement2.ifthequantityorqualityoftheasset’sproductivityisincreased,capitalizecostofimprovement/replacementtoassetaccount

62RearrangementandreinstallationIforiginalinstallationcostisknown,accountforcostofrearrangement/reinstallationasareplacement(carryingvalueknown)iforiginalinstallationcostisunknownandrearrangement/reinstallationcostismaterialinamountandbenefitsfutureperiods,capitalizeasanassetiforiginalinstallationcostisunknownandrearrangement/reinstallationcostisnotmaterialorfuturebenefitisquestionable,expensethecostwhenincurredCostssubsequenttoacquisition63RepairOrdinary:expensecostofrepairswhenincurredMajor:Asappropriate,treatasanaddition,improvement,orreplacementCostssubsequenttoacquisition64IntangibleAssets-无形资产PRCGAAP新企业会计准那么开发本钱满足一定条件可以资本化USGAAP美国公认会计原那么开发本钱普通费用化，但某种网络开发本钱和内部运用的软件开发本钱可以资本化65IntangibleAssets-USGAAPSFASNo.142“GoodwillandotherIntangibleassets〞,2001

66CharacteristicsofIntangibleAssetsTheylackphysicalexistenceTheyarenotfinancialinstruments67TypesofIntangibleAssetsMarketing-relatedintangibleassetsTrademarkortradenames,newspapermastheads,internetdomainnames,andnoncompetitionagreementsCustomer-relatedintangibleassetsCustomerlists,orderorproductionbacklogs,andbothcontractualandnon-contractualcustomerrelationshipArtistic-relatedintangibleassetscopyrightContract-relatedintangibleassetsfranchise,licensingagreement,constructionpermits,broadcastrights,andserviceorsupplycontractsTechnology-relatedintangibleassetsPatent,tradesecretGoodwill68Indefinite-lifeIntangibleIfnolegal,regulatory,contractual,competitive,orotherfactorslimittheusefullifeofanintangibleasset,acompanyconsidersitsusefullifeindefinite.Indefinitemeansthatthereisnoforeseeablelimitontheperiodoftimeoverwhichtheintangibleassetisexpectedtoprovidecashflows.Acompanydoesnotamortizeanintangibleassetwithanindefinitelife.69Start–upcostsStart-upcostsareincurredforone-timeactivitiestostartanewoperation.Examplesincludeopeninganewplant,introducinganewproductorservice,orconductingbusinessinanewterritoryorwithanewclassofcustomers.Start-upcostsincludeorganizationalcosts,suchaslegalandstatefeesincurredtoorganizeanewbusinessentity.Theaccountingforstart-upcostsisstraightforward:Expensestart-upcostsasincurred.70Start–upcostsStart-upcostsareincurredforone-timeactivitiestostartanewoperation.Examplesincludeopeninganewplant,introducinganewproductorservice,orconductingbusinessinanewterritoryorwithanewclassofcustomers.Start-upcostsincludeorganizationalcosts,suchaslegalandstatefeesincurredtoorganizeanewbusinessentity.Theaccountingforstart-upcostsisstraightforward:Expensestart-upcostsasincurred.71InitialOperatingLossGAAPrequiresthatoperatinglossesduringtheearlyyearsshouldnotbecapitalized.Inshort,theaccountingandreportingstandardsshouldbenodifferentforanenterprisetryingtoestablishanewbusinessthantheyareforotherenterprises.Acompanyisconsideredtobeinthedevelopingstageswhenit‘sdirectingitseffortstowardestablishinganewbusinessandeitherthecompanyhasnotstartedtheprincipaloperationsorithasearnednosignificantrevenue(SFASNo.7,1975)72SoftwareCostsSFASNo.86“Accountingforthecostsofcomputersoftwaretobesold,leased,orotherwisemarketed〞(1985)Theprofessionhasalsoindicatedhowtoaccountforsoftwaretobeusedinternally.Activitiesperformedduringthepreliminaryprojectstageofdevelopment(e.g,conceptualformulationandevaluationofalternatives)aresimilartoR&Dcosts.Companiesshouldexpensesuchcostsimmediately.Oncethesoftwareisattheapplicationdevelopmentstage(e.g.,atthecodingorinstallationstages),itsfutureeconomicbenefitsbecomeprobable.Atthatpoint,companiesmustcapitalizethesoftwarecost.Finally,subsequenttotheapplicationdevelopmentstage,costsrelatedtotrainingandapplicationmaintenanceshouldbeexpensedasincurred.73Impairment-资产减值PRCGAAP新企业会计准那么资产减值确实认可收回金额小于账面价值〔可收回金额为资产的公允价值减去处置费用后的净额与资产估计未来现金流量的现值两者之间的较高者〕USGAAP美国公认会计原那么资产减值确实认账面价值大于公允价值〔Animpairmentlossshallberecognizedonlyifthecarryingamountofalong-livedasset(assetgroup)isnotrecoverableandexceedsitsfairvalue.Thecarryingamountofalong-livedasset(assetgroup)isnotrecoverableifitexceedsthesumoftheundiscountedcashflowsexpectedtoresultfromtheuseandeventualdispositionoftheasset(assetgroup〕74Impairment-资产减值PRCGAAP新企业会计准那么资产减值的计量根据可收回金额能够发生减值资产的认定时间资产负债表日判别资产能否存在能够发生减值的迹象USGAAP美国公认会计原那么资产减值的计量根据公允价值未来现金流量的现值能够发生减值资产的认定时间Along-livedasset(assetgroup)shallbetestedforrecoverabilitywhenevereventsorchangesincircumstancesindicatethatitscarryingamountmaynotberecoverable

75Impairment-资产减值PRCGAAP新企业会计准那么减值迹象市价下跌环境变化市场利率提高资产陈旧过时资产闲置、终止运用或者方案提早处置经济绩效降低其他USGAAP美国公认会计原那么减值迹象a.Asignificantdecreaseinthemarketpriceofalong-livedasset(assetgroup)b.Asignificantadversechangeintheextentormannerinwhichalong-livedasset(assetgroup)isbeingusedorinitsphysicalconditionc.Asignificantadversechangeinlegalfactorsorinthebusinessclimatethatcouldaffectthevalueofalong-livedasset(assetgroup),includinganadverseactionorassessmentbyaregulator76Impairment-资产减值PRCGAAP新企业会计准那么USGAAP美国公认会计原那么d.Anaccumulationofcostssignificantlyinexcessoftheamountoriginallyexpectedfortheacquisitionorconstructionofalong-livedasset(assetgroup)e.Acurrent-periodoperatingorcashflowlosscombinedwithahistoryofoperatingorcashflowlossesoraprojectionorforecastthatdemonstratescontinuinglossesassociatedwiththeuseofalong-livedasset(assetgroup)77Impairment-资产减值PRCGAAP新企业会计准那么USGAAP美国公认会计原那么f.Acurrentexpectationthat,morelikelythannot,along-livedasset(assetgroup)willbesoldorotherwisedisposedofsignificantlybeforetheendofitspreviouslyestimatedusefullife.78Impairment-资产减值PRCGAAP新企业会计准那么关于资产减值的恢复不允许资产减值的转回资产组的认定资产组产生的现金流入能否独立于其他资产或者资产组的现金流入为根据USGAAP美国公认会计原那么关于资产减值的恢复不允许资产减值的转回资产组的认定一样79Impairment-资产减值SFASNo.144“AccountingfortheImpairmentorDisposalofLong-livedAssets〞(2001)80Impairment-资产减值(USGAAP)关于资产减值的恢复不允许资产减值的转回,除非为处置资产的减值AssumeAloucompanyhasanassetthat,duetochangesinitsuse,itreviewsforpossibleimpairment.Theasset’scarryingamountis$600000($800000costless$200000accumulateddepreciation).Aloudeterminestheexpectedfuturenetcashflows(undiscounted)fromtheuseoftheassetanditseventualdisposaltobe$580000.Therecoverabilitytestindicatetheassethasoccurredtheimpairment.Assumetheassethasamarketvalueof$525000.Lossonimpairmentis$75000($600000-$525000)81Impairment-资产减值〔USGAAP)Alourecordstheimpairmentlossasfollows:LossonImpairment75000AccumulatedDepreciation7500082USGAAPExpectedfuturenetcashflowsLessthancarryingamount?RecoverabilitytestimpairmentMeasurementofimpairmentlossnoimpairmentNoAssetsheldforuseAssetsheldfordisposal1.Impairmentloss:excessofcarryingamountoverfairvalue2.Depreciationonnewcostbasis3.Restorationofimpairmentlossnotpermitted1.Impairmentloss:excessofcarryingamountoverfairvalue(lesscostofdisposal)2.Nodepreciationtaken3.Restorationofimpairmentlosspermittedyes83PRCGAAP84【例1】ABC高科技企业拥有A、B和C三个资产组，在2007年末，这三个资产组的账面价值分别为200万元、300万元和400万元，没有商誉。这三个资产组为三条消费线，估计剩余运用寿命分别为10年、20年和20年，采用直线法折旧。由于ABC公司的竞争对手经过技术创新推出了更高技术含量的产品，并且遭到市场欢迎，从而对ABC公司产品产生了艰苦不利影响，为此，ABC于2007年末对各资产组进展了减值测试。在对资产减值测试时，首先该当认定与其相关的总部资产。ABC公司的运营管理活动由总部担任，总部资产包括一栋办公大楼和一个研发中心，其中办公大楼的账面价值为300万元，研发中心的账面价值为100万元。办公大楼的账面价值可以在合理一致的根底上分摊至各资产组，但是研发中心的账面价值难以在合理和一致的根底上分摊至各相关资产组。要点解读85对于办公大楼的账面价值，企业根据各资产组的账面价值和剩余运用寿命加权平均计算的账面价值分摊比例进展分摊，如下表：项目资产组A资产组B资产组C合计各资产组账面价值200300400900各资产组剩余使用寿命102020按使用寿命计算的权重122加权计算后的账面价值2006008001600办公大楼分摊比例12.5%37.5%50%100%办公大楼账面价值分摊到资产组的金额37.5112.5150300包括办公楼的资产组账面价值合计237.5412.55501200要点解读86假设经过计算资产组A、B和C的可收回金额分别为398万元、328万元和542万元，相应的账面价值〔包括分摊办公大楼〕分别为237.5万元、412.5万元和550万元，资产组B和C的可收回金额均低于其账面价值，该当分别确认84.5万元和8万元的减值损失，并将该损失在办公大楼和资产组之间进展分摊。根据分摊结果，因资产组B发生减值损失84.5万元而导致办公大楼减值23.05(84.5×112.5/412.5)万元，导致资产组B中所包括的资产发生减值61。45〔84.5×300/412.5〕万元；同理，因资产组C中所发生的减值损失8万元而导致办公大楼减值2〔8×150/550〕万元，导致资产组C中所包含资产发生减值6〔8×400/550〕万元要点解读8788ExchangesofNonmonetaryAssets非货币资产交换PRCGAAP新企业会计准那么分商业本质和非商业本质商业本质的条件：换入资产的未来现金流量在风险、时间和金额方面与换出资产显著不同换入资产与换出资产的估计未来现金流量现值不同，且其差额与换入资产和换出资产的公允价值相比是艰苦的USGAAP美国公认会计原那么一样，但表达稍有不同商业本质的条件：一样双方经济情况发生了变化如设备换土地89ExchangesofNonmonetaryAssets非货币资产交换PRCGAAP新企业会计准那么交换损益确认商业本质〔公允价值方式〕以换出资产的公允价值作为确认换入资产本钱的根底〔除非有确凿证听阐明换入资产的公允价值更加可靠〕公允价值与换出资产账面价值的差额计入当