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【正文】 strated. Applying the Equity Method of Accounting Basic principle. Under the equity method of accounting, an equity investment is initially recorded at cost and is subsequently adjusted to reflect the investor39。s share of the profit or loss of the associate. Applying the Equity Method of Accounting Distributions and other adjustments to carrying amount. Distributions received from the investee reduce the carrying amount of the investment. Adjustments to the carrying amount may also be required arising from changes in the investee39。s other prehensive ine that have not been included in profit or loss (for example, revaluations). IAS 36 IMPAIRMENT OF ASSETS Key Definitions: Impairment: an asset is impaired when its carrying amount exceeds its recoverable amount Carrying amount: the amount at which an asset is recognised in the balance sheet after deducting accumulated depreciation and accumulated impairment losses Recoverable amount: the higher of an asset39。s fair value less costs to sell (sometimes called selling price) and its value in use Fair value: the amount obtainable from the sale of an asset in an arm39。s length transaction between knowledgeable, willing parties Value in use: the discounted present value of the future cash flows expected to arise from: 1. the continuing use of an asset, and from 2. its disposal at the end of its useful life Identifying an Asset That May Be Impaired At each balance sheet date, review all assets to look for any indication that an asset may be impaired (its carrying amount may be in excess of the greater of its selling price and its value in use). IAS 36 has a list of external and internal indicators of impairment. If there is an indication that an asset may be impaired, then you must calculate the asset39。s recoverable amount. IAS 38 INTANGIBLE ASSETS Key Definitions: Intangible asset: an identifiable nonmoary asset without physical substance. An asset is a resource that is controlled by the entity as a result of past events (for example, purchase or selfcreation) and from which future economic benefits (inflows of cash or other assets) are expected. Thus, the three critical attributes of an intangible asset are: identifiability control (power to obtain benefits from the asset) future economic benefits (such as revenues or reduced future costs) IAS 40 INVESTMENT PROPERTY Investment property is property (land or a building or part of a building or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both. Initial measurement Investment property is initially measured at cost, including transaction costs. Such cost should not include startup costs, abnormal waste, or initial operating losses incurred before the investment property achieves the planned level of occupancy. Measurement subsequent to initial recognition ? IAS 40 permits entities to choose between: 1. a fair value model, and 2. a cost model. One method must be adopted for all of an entity39。s investment property. Change is permitted only if this results in a more appropriate presentation. IAS 40 notes that this is highly unlikely for a change from a fair value model to a cost model. Fair value model Investment property is remeasured at fair value, which is the amount for which the property could be exchanged between knowledgeable, willing parties in an arm39。s length transaction. Gains or losses arising from changes in the fair value of investment property must be included in profit or loss for the period in which it arises. Fair value should reflect the actual market state and circumstances as of the balance sheet date. The best evidence of fair value is normally given by current prices on an active market for similar property in the same location and condition and subject to similar lease and other contracts. Cost Model After initial recognition, investment property is accounted for in accordance with the cost model as set out in IAS 16, Property, Plant and Equipment – cost less accumulated depreciation and less accumulated impairment losses.
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