资产处置收益对比期间的列报(对个别财务报表中的部分处置收益的归属期间)

​本文主要介绍的是各准则固定资产的处置和列报。固定资产处置方面，美国准则没有概述性的定义，而是结合一个个具体资产类别进行描述，本文在此暂不赘述。

一、固定资产处置

1.中国准则

固定资产满足下列条件之一的，应当予以终止确认：

（一）该固定资产处于处置状态。

（二）该固定资产预期通过使用或处置不能产生经济利益。

企业持有待售的固定资产，应当对其预计净残值进行调整。

企业出售、转让、报废固定资产或发生固定资产毁损，应当将处置收入扣除账面价值和相关税费后的金额计入当期损益。固定资产的账面价值是固定资产成本扣减累计折旧和累计减值准备后的金额。

固定资产盘亏造成的损失，应当计入当期损益。

将发生的固定资产后续支出计入固定资产成本的，应当终止确认被替换部分的账面价值。

2.国际准则

The carrying amount of an item of property, plant and equipment shall be derecognised:

(a) on disposal; or

(b) when no future economic benefits are expected from its use or disposal.

The gain or loss arising from the derecognition of an item of property, plant and equipment shall be included in profit or loss when the item is derecognised (unless IFRS 16 Leases requires otherwise on a sale and leaseback). Gains shall not be classified as revenue.

不动产，厂房及设备的账面价值在满足下面任一条件时应被终止确认：

（a）处置;

（b）预计其使用或处置预期不会带来未来的经济利益

终止确认一项物业产生的收益或亏损，厂房和设备在项目时应计入损益

终止确认（除非按照国际财务报告准则第16号（租赁）的要求另行出售或售后回租）。 收益不应被分类为主营业务收入。

分析：中国准则和国际准则在这方面非常相似。都认为处置固定资产应进入当期损益而不是主营业务收入。

二、披露

1.中国准则

企业应当在附注中披露与固定资产有关的下列信息：

（一）固定资产的确认条件、 分类、计量基础和折旧方法。

（二）各类固定资产的使用寿命、预计净残值和折旧率。

（三）各类固定资产的期初和期末原价、累计折旧额及固定资产减值准备累计金额。

（四）当期确认的折旧费用。

（五） 对固定资产所有权的限制及其金额和用于担保的固定资产账面价值。

（六）准备处置的固定资产名称、账面价值、公允价值、预计处置费用和预计处置时间等

2.国际准则

The financial statements shall disclose, for each class of property, plant and equipment:

(a) the measurement bases used for determining the gross carrying amount;

(b) the depreciation methods used;

(c) the useful lives or the depreciation rates used;

(d) the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period; and

(e) a reconciliation of the carrying amount at the beginning and end of the period showing:

(i) additions;

(ii) assets classified as held for sale or included in a disposal group classified as held for sale in accordance with IFRS 5 and other disposals;

(iii) acquisitions through business combinations;

(iv) increases or decreases resulting from revaluations under paragraphs 31, 39 and 40 and from impairment losses recognised or reversed in other comprehensive income in accordance with IAS 36;

(v) impairment losses recognised in profit or loss in accordance with IAS 36;

(vi) impairment losses reversed in profit or loss in accordance with IAS 36;

(vii) depreciation;

(viii) the net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation

of a foreign operation into the presentation currency of the reporting entity; and

(ix) other changes

财务报表应披露每项不动产，厂房和设备：

（a）用于确定账面总值的计量基数;

（b）使用的折旧方法;

（c）使用的使用年限或折旧率;

（d）期初及期末的账面总额及累计折旧（累计减值亏损）;和

（e）在期初和期末时账面价值的调节项

（i）增加项目;

（ii）分类为持有至待售或纳入处置的资产，根据国际财务报告准则第5号（持有至待售资产）分类以及其他类型处置;

（iii）通过业务合并进行收购;

（iv）因重估而导致的增加或减少或者按照国际财务报告准则第36号（减值）确认进其他综合性收益的减值损失

（v）根据IAS 36确认的减值损失;

（vi）根据IAS 36确认的减值损失的转回;

（vii）折旧;

（viii）在编制会计报表时将本币转换为其他货币时产生的净汇兑差异，包括将国外的资产换算为报表所用货币产生的净汇兑差异

（ix）其他变化

The financial statements shall also disclose:

(a) the existence and amounts of restrictions on title, and property, plant and equipment pledged as security for liabilities;

(b) the amount of expenditures recognized in the carrying amount of an item of property, plant and equipment in the course of its construction;

(c) the amount of contractual commitments for the acquisition of property, plant and equipment; and

(d) if it is not disclosed separately in the statement of comprehensive income, the amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss

财务报表还应披露：

（a）所有权受限制以及作为债务担保抵押的不动产，厂房和设备的存在和数额;

（b）处于建设过程中的不动产，厂房和设备在账面金额中确认的支出金额;

（c）为取得不动产，厂房及设备的合约承诺金额

（d）不动产，厂房及设备项目的损坏、减值或废弃而由第三方补偿的金额计入损益（如果该金额未在综合性收益表中单独披露）

If items of property, plant and equipment are stated at revalued amounts, the following shall be disclosed in addition to the disclosures required by IFRS 13:

(a) the effective date of the revaluation;

(b) whether an independent valuer was involved;

(c) for each revalued class of property, plant and equipment, the carrying amount that would have been recognised had the assets been carried under the cost model; and

(d) the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders.

如果不动产，厂房及设备项目按重估金额列账，则除国际财务报告准则第13号所规定的披露外，应披露以下内容：

（a）重估的生效日期;

（b）独立估值师是否参与;

（c）对于每项重估的不动产，厂房及设备，如果按照历史成本法确认的账面价值

（d）重估增值，说明其于该期间的变动情形以及该余额对股东的分配的任何限制。

3.美国准则

1. Depreciation expense for the period.

2. Balances of major classes of depreciable assets, by nature or function, at the balance sheet date.

3. Accumulated depreciation, either by major classes of depreciable assets or in total, at the balance sheet date.

4. A general description of the method or methods used in computing depreciation with respect to major classes of depreciable assets.

(FASB ASC 360-10-50-1)

5. In the period in which an impairment loss is incurred:

a. A description of the impaired long-lived asset (asset group) and the facts and circumstances leading to the impairment.

b. If not separately presented on the face of the statement, the amount of the impairment loss and the caption in the income statement or the statement of activities that includes that loss.

c. The method or methods for determining fair value (whether based on a quoted market price, prices for similar assets, or another valuation technique).

d. If applicable, the segment in which the impaired long-lived asset (asset group) is reported under Topic 280.

1.期间的折旧费用。

2.在资产负债表日按性质或功能划分的主要可折旧资产类别的余额。

3.累计折旧，或者是主要类别的折旧资产或在资产负债表日表中累计的折旧。

4.关于计算可折旧资产主要类型的折旧相关的方法或方法的一般描述。（FASB ASC 360-10-50-1）

5.在发生减值损失的期间内：

a.描述减值的长期资产（资产组）和导致减值的事实和情况。

b.如果不在报表正面单独列报，则在损益表或包括该损失的活动报表中列明减值损失金额和主题。

c.确定公允价值的方法（无论是基于市场报价，类似资产价格还是其他估值技术）。

d.如果适用，则在280号主题下报告减值的长期资产（资产组）。

4.分析

美国准则没有提到用于担保的资产的披露。其他披露的方面三个准则都比较类似，都专门提到了减值方面的披露。

【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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