accaf7財務(wù)報告intangibleassets-資料下載頁
2025-08-10 19:03本頁面
【導(dǎo)讀】Intangibleasset. substance.lists.Externallyacquired(Purchased)intangiblesshould. Costmodel. losses.Revaluationmodel. beamortised.Etc.Goodwill. Separableassets. goingconcern.Thediff
【正文】 產(chǎn)組件，由 B或 C組裝并銷往世界各地。 BC的聯(lián)合生產(chǎn)能力未充分利用，利用程度取決于銷售在兩地（兩廠）之間的分配。 ? A的產(chǎn)品存在活躍市場 ? A的產(chǎn)品不存在活躍市場 F7 33 Continued – 一家出版商擁有 150個雜志刊頭， 80個購入， 70個自創(chuàng)。購入成本確認(rèn)為無形資產(chǎn)，自創(chuàng)成本和所有刊頭維護(hù)成本確認(rèn)為費用。每種刊頭的直接銷售和廣告的現(xiàn)金流入可以辨認(rèn)。各個客戶分部管理多個刊頭，刊頭的廣告收入水平取決于相關(guān)客戶分部所管理的刊頭范圍。企業(yè)規(guī)定，被放棄的老刊頭應(yīng)該用同一客戶分部的新刊頭替代。 – M制造公司有一座自用的總部大樓。企業(yè)縮小規(guī)模后，一半向外出租，期限 5年。 F7 34 Continuedapplication Step 1 ? Calculation of the carrying value of CGUs – Allocating goodwill to CGUs which are expected to benefit from the synergies of the business bination. – Considering the notional goodwill belonging to noncontrolling interest. 例： T以 10000購入 M100%股權(quán)， M擁有 ABC三廠。 F7 35 00年末 （ $000） 購價分?jǐn)? 可辨認(rèn)資產(chǎn)公允價值 商譽 A廠 3000 2020 1000 B廠 2020 1500 500 C廠 5000 3500 1500 total 10000 7000 3000 Continued Step 2 ? Calculation of impairment loss arising from a CGU – Compare the carrying amount of a CGU to its recoverable amount. 例： A廠在 02年初的可回收金額 1360。 F7 36 02年初（ $000） 商譽 可辨認(rèn)資產(chǎn)公允價值 合計 成本 1000 2020 3000 累計折舊 0 （ 2020/12yrs） (167) (167) 賬面價值 1000 1833 2833 減值損失 (1000) (473) (1473) 減值后賬面價值 0 1360 1360 Continued Step 3 ? Allocation of the impairment loss for a CGU in the following order: (1) specific assets known to be impaired (2) goodwill （ using the carrying amount） (3) other assets on a pro rata basis – Note: no assets should be reduced below the recoverable amounts. F7 37 Test 3, p252 5b Pilot01 Reversal ? 3 steps – indications /parison – accounting treatment ? the depreciation charge is adjusted for future periods ? if CGUs, the reversal is allocated the assets except for goodwill. F7 38 relating to: Recognised Revalued asset as a revaluation increase to the extent that the original impairment had been charged against the revaluation surplus. Asset that have not been revalued immediately as an ine to the extent that the original impairment had been charged to ine statement. Continued ? Test 2, p250 ($000) (revalued asset) – Assuming that the property is a lot of land and its recoverable amount is $430 at the end of next year. Provision for impairment of assets 230 Reversal of Impairment loss 30 Revaluation reserve 200 F7 39 Disclosure of impairment losses or reversals ? I/S – Amount, headings ? SOCIE (revaluation reserve) – Amount ? Notes to F/S – the events and circumstances leading to them ? segmental analysis F7 40 Exercises ? 3, Jun02: allinclusive question ? Test 4, p252 F7 41
高考資料相關(guān)推薦
鄂ICP備17016276號-1