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中外会计准则比较之固定资产(三):后续计量

叁墨管理咨询2019-01-11 12:24:27


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本文主要介绍的是各准则固定资产的后续计量的对比,主要以折旧为主。至于公允价值的减值不在此讨论。

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1
中国准则
企业应当对所有固定资产计提折旧。但是,已提足折旧仍继续使用的固定资产和单独计价入账的土地除外。

应计折旧额,是指应当计提折旧的固定资产的原价扣除其预计净残值后的金额。已计提减值准备的固定资产,还应当扣除已计提的固定资产减值准备累计金额。


预计净残值,是指假定固定资产预计使用寿命已满并处于使用寿命终了时的预期状态,企业目前从该项资产处置中获得的扣除预计处置费用后的金额。


企业应当根据固定资产的性质和使用情况,合理确定固定资产的使用寿命和预计净残值。固定资产的使用寿命、预计净残值一经确定,不得随意变更。


可选用的折旧方法包括年限平均法、工作量法、双倍余额递减法和年数总和法等。


固定资产应当按月计提折旧, 并根据用途计入相关资产的成本或者当期损益。

企业至少应当于每年年度终了,对固定资产的使用寿命、预计净残值和折旧进行复核。


2.
国际准则
  1.Cost model

 After recognition as an asset, an item of property, plant and equipment shall be carried at its cost less any accumulated depreciation and any accumulated impairment losses.、


2.Revaluation model

 After recognition as an asset, an item of property, plant and equipment whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations shall be made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period.


1.历史成本模型

  在确认为资产后,一项不动产,厂房和设备应当按照其成本减去累计折旧和累计减值损失进行计量。


2.重估模型

  在确认为资产后,一项不动产,厂房和设备其公允价值能够可靠地计量的,应当重估价值金额,即重估日期的公允价值减去任何累计折旧与累计减值损失。重新估值应有充分的定期性,确保账面金额与期末的公允价值金额没有重大差异。


If an item of property, plant and equipment is revalued, the entire class of

property, plant and equipment to which that asset belongs shall be revalued. A class of property, plant and equipment is a grouping of assets of a similar nature and use in an entity’s operations. The following are examples of separate classes:(a) land;(b) land and buildings;(c) machinery;(d) ships;(e) aircraft;(f) motor vehicles;(g) furniture and fixtures;(h) office equipment; and (i) bearer plants.


如果一项不动产,厂房和设备被重估,则它所属的整个类别的资产都应进行重估。同类不动产,厂房和设备指的是是一组具有相似的属性和实际应用的资产比如:(a)土地;(b)土地和建筑物;(c)机械;(d)船舶;(e)飞机;(f)机动车辆;(g)家具和固定装置;(h) 办公用品; 和(i)生产性植物。


If an asset’s carrying amount is increased as a result of a revaluation, theincrease shall be recognised in other comprehensive income and accumulated in equity under the heading of revaluation surplus.However, the increase shall be recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss.

If an asset’s carrying amount is decreased as a result of a revaluation, the decrease shall be recognised in profit or loss. However, the decrease shall be recognised in other comprehensive income to the extent of any credit balance existing in the evaluation surplus in respect of that asset. The decrease recognised in other comprehensive income reduces the amount accumulated in equity under the heading of revaluation surplus.


如果资产的账面价值因重估而增加,则其增加的其他综合性收益将被确认并累计到权益性科目的重估盈余中。但是,如果先前存在进入当期损益的减值,需要用重估增值冲抵掉当期损益的减值后再确认进重估盈余。

  倘资产账面值因重估而减少,则减少将于当期损益中确认。 然而,减值应以就该资产评估盈余中存在的任何信贷余额为限在其他全面收益中确认。 其他综合收益确认的减少减少了重估盈余项下的权益累计额。


Each part of an item of property, plant and equipment with a cost that is significant in relation to the total cost of the item shall be depreciated separately.


如果一项不动产,厂房和设备中有一部分的成本是与该项资产的总成本重大相关,则它的折旧应予以单独核算。


The depreciation method used shall reflect the pattern in which the asset’s future economic benefits are expected to be consumed by the entity.

The depreciation method applied to an asset shall be reviewed at least at each financial year-end and, if there has been a significant change in the expected pattern of consumption of the future economic benefits embodied in the asset, the method shall be changed to reflect the changed pattern. Such a change shall be accounted for as a change in an accounting estimate in accordance with IAS 8.


所使用的折旧方法应反映公司预期该资产的未来经济利益被消耗的模式。

应用于资产的折旧方法至少应在每个财务年度末进行审查,如果资产中包含的未来经济利益的预期消耗模式发生重大变化,则应更改折旧方法以反映改变后的模式 根据国际会计准则第8号(会计估计的变更),该变更应作为会计估计的变更进行会计处理。



3
美国准则
The costs of property, plant, and equipment are allocated to the periods of their expected useful life through depreciation or depletion. The method of depreciation chosen is that which results in a systematic and rational allocation of the cost of the asset (less its residual or salvage value) over the asset's expected useful life, the periods over which the entity will benefit. (ASC 360-10-35-4) The entity must determine:

The depreciable base

Useful life

The best method to apportion costs.

The depreciable base. The factors to consider in determining the depreciable base are discussed above.

The useful life. The estimation of useful life takes a number of factors into consideration, including:

Technological change,

Normal deterioration, and

Actual physical usage.

The method used is selected based on either a function of time (e.g., technological change or normal deterioration) or

as a function of actual physical usage. (ASC 360-10-35-8)


不动产,厂房和设备的成本通过折旧或消耗分配到其预期使用寿命期间。 所选择的折旧方法是在资产的预期使用寿命期内实体资产的成本(减去其剩余价值或残值)进行系统合理的分配。 (ASC 360-10-35-4)实体必须确定:

  • 折旧基数

  • 使用年限

  • 分摊成本的最佳方法。

折旧基数。 上面讨论了确定可折旧基础时要考虑的因素。

对使用寿命的估计需要考虑许多因素,其中包括:

  • 技术变革,

  • 正常损耗

  • 实际用途

所使用的方法基于时间的函数(例如,技术变化或正常变差)或者选择作为实际使用的函数。 (ASC 360-10-35-8)


There is no requirement that residual values and useful life be reviewed annually. However, for SEC registrants, there is an expectation ofa continual evaluation of theappropriateness of useful lives of long-lived assets and to changes to estimated residual values.(SEC SAB Topic 5: CC)


美国会计准则中不要求每年审查残值和使用寿命。然而,对于证券交易委员会的注册人来说,他们预期持续评估长期资产的使用寿命的适当性和估计残值的变动。


Methods base on time:

1. Straight line
2. Accelerated methods
 a. Declining balance
 b. Double declining balance
 c. Sum-of-the-years' digits
Methods based on actual physical usage:

3. Units of production
Other methods

4. Present value methods
5. Group or composite methods


根据时间的折旧法:1.直线法 2.加速折旧法(余额递减法,双倍余额递减法,年数总和法)

根据使用的折旧法:3.生产量法

其他方法:4.现值法 5.资产组或其他综合法




4.
简要对比分析
三个准则都认为土地不能折旧,都认为固定资产要在规定年限内进行折旧,都可以用直线法和余额递减法。美国准则不要求对残值和使用年限进行定期复核。中国和美国准则都没有给出重估模型(Revaluation model)。另外,美国准则给出了自然资源耗竭(depletion)的一系列计算方法。


【参考文献】

1.企业会计准则第4号——固定资产

2.Joanne M. Flood.2017. Wiley GAAP 2017——Interpretation ASC 360 Property,plant and equipment

3.IAS 16 Property,Plant and Equipment


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