中級會計輔導ppt課件-資料下載頁
2025-01-07 07:13本頁面
【正文】 angible assets Impairment is a “reduction in the recoverable amount of a fixed asset or goodwill below its carrying amount Impairment loss減值損失 is to be recorded when Carrying amount賬面價值 is more than recoverable amount可回收金額 , which is higher of realizable value and value in use Net realizable value可收現(xiàn)價值 estimated selling price in the ordinary course of business minus any cost to plete and to sell the goods. Value in use現(xiàn)值 PV of future cash flows discounted at required rate of return If impaired(. carrying amountrecoverable amount) written down asset value to the revised carrying amount Impairment of intangible assets ? Revised carrying amount= ? the lower of Carrying amount OR recoverable amount (higher of) ? Net realizable value value in use Impairment of intangible assets Allocating impairment losses: ? fixed assets. ? ? capitalised intangibles ? tangible fixed assets on a pro rata basis (or other more appropriate basis) Indicators of Impairment ? Current period trading losses or cash outflow from operating activities, bined with either: past operating losses/ cash outflows or expectation of continuing operating losses/ cash outflows ? Significant decline in a fixed asset’s market value. ? Evidence of obsolescence or physical damage to a fixed asset ? significant adverse changes in: – business or markets – statutory or regulatory environment ? Commitment by management to undertake significant reanisation ? Major loss of key employees ? Significant increase in market rates of interest ? Tina plc acquired a Taxi business on 1 January 2022, for 163。380,000. The values of the assets of the business at that date based on Net Realisable Values (NRV) were as follows: ? 163。 ? Vehicles 240,000 ? Intangible assets (Taxi Licence 40,000 ? Receivables 20,000 ? Cash 10,000 ? Payables (10,000) ? 300,000 Example 6 Example 6 ? On 1 February 2022, the taxi pany had five of its vehicles stolen. The NRV of these vehicles was 163。50,000. These vehicles were not insured of this event, Coco plc wants to recognise an impairment loss of 163。80,000 (inclusive of the loss of stolen vehicles) due to the decline in the value of the ine generating unit (. the Taxi business). ? On 1 March 2022, a petitor firm menced business in the same area. As a result, business revenue is anticipated to fall by 25%, and that a further impairment loss has occurred due to a decline in the present Value in Use of the business which is calculated at 163。260,000. The NRV of the taxi licence has fallen to 163。20,000 as a result of the rival taxi operator. The NRV of the other assets have remained the same as at 1 February 2022.
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