资产减值准备准则规范(资产减值准则包括哪些内容)

PRC准则关于资产减值损失的转回只有一句话：

第十七条 资产减值损失一经确认，在以后会计期间不得转回。

--《企业会计准则第 8 号——资产减值》

本着一贯“字越短事越大”的原则，彻底堵死了减值转回的路。

但是在国际准则IAS36-Impairment of Assets中关于减值损失的转回洋洋洒洒的写了16条，包含了三个章节：

• Reversing an impairment loss for aninpidual asset
• Reversing an impairment loss for a cash‑generatingunit
• Reversing an impairment loss forgoodwill

还在Part B部分举例子单独讲了转回的会计处理。

内容主要包含三个部分：

1. 明确资产减值准备可以转回，但商誉除外

110 An entity shall assessat the end of each reporting period whether there is any indication that animpairment loss recognised in prior periods for an asset other than goodwillmay no longer exist or may have decreased. If any such indication exists, theentity shall estimate the recoverable amount of that asset.

主体应在每个报告期末对“已确认减值准备的资产（商誉除外）”进行评估，评估其减值迹象是否可能不再存在或已经减少。如果存在此种情况，企业应估计该资产的可收回金额。

114 An impairment lossrecognised in prior periods for an asset other than goodwill shall be reversedif, and only if, there has been a change in the estimates used to determine theasset’s recoverable amount since the last impairment loss was recognised. Ifthis is the case, the carrying amount of the asset shall, except as describedin paragraph 117, be increased to its recoverable amount. That increase is areversal of an impairment loss.

只有自上次确认减值准备以来，该资产可收回金额的估计发生变化时，才可以冲销先前期间对商誉以外的资产确认的减值损失。在这种情况下，除第117段所述外，资产的账面价值应增加至其可收回金额，该增加是减值损失的转回。

2. 什么情况下减值准备可以转回

115A reversal of an impairment loss reflects an increase in theestimated service potential of an asset, either from use or from sale, sincethe date when an entity last recognised an impairment loss for that asset.Paragraph 130 requires an entity to identify the change in estimates thatcauses the increase in estimated service potential. Examples of changes inestimates include:

(a)a change in the basis for recoverable amount (ie whether recoverable amount isbased on fair value less costs of disposal or value in use);

(b) if recoverable amount was based on valuein use, a change in the amount or timing of estimated future cash flows or inthe discount rate; or

(c) if recoverable amount was based on fairvalue less costs of disposal, a change in estimate of the components of fairvalue less costs of disposal.

减值准备的转回反映了自主体上一次确认该资产的减值损失之日起，该资产的估计使用或出售的潜力的增加。第130段要求实体识别导致估计服务潜力增加的估计变更。估计变化的例子包括：

（a）可收回金额的基础发生变化（即可收回金额是基于公允价值减处置费用还是使用价值）；

（b）如果可收回金额基于使用价值，则估计未来现金流量的金额或时间或折现率的变化；

（c）如果可收回金额基于公允价值减去处置费用，则公允价值减去处置费用的组成部分的估计发生变化。

3. 减值准备可以转回的金额

i. Reversing an impairment loss for an inpidual asset

114 An impairmentloss recognised in prior periods for an asset other than goodwill shall be reversedif, and only if, there has been a change in the estimates used to determine theasset’s recoverable amount since the last impairment loss was recognised. Ifthis is the case, the carrying amount of the asset shall, except as describedin paragraph 117, be increased to its recoverable amount. That increase is areversal of an impairment loss.

只有自上次确认减值准备以来，该资产可收回金额的估计发生变化时，才可以冲销先前期间对商誉以外的资产确认的减值损失。在这种情况下，除第117段所述外，资产的账面价值应增加至其可收回金额，该增加是减值损失的转回。

117 The increasedcarrying amount of an asset other than goodwill attributable to a reversal ofan impairment loss shall not exceed the carrying amount that would have beendetermined (net of amortisation or depreciation) had no impairment loss beenrecognised for the asset in prior years.

因减值损失转回而导致的商誉以外的资产增加的账面价值，不得超过以前年度未确认该资产减值损失时应确定的账面价值（扣除摊销或折旧）。

ii. Reversing an impairment loss for a cash‑generating unit

122 Areversal of an impairment loss for a cash‑generating unit shall be allocated tothe assets of the unit, except for goodwill, pro rata with the carrying amountsof those assets.

现金产生单元的减值损失转回应分配至该单元的资产（商誉除外），并与这些资产的账面价值成正比。这些账面金额的增加应被视为单项资产减值损失的转回。

123 Inallocating a reversal of an impairment loss for a cash‑generating unit inaccordance with paragraph 122, the carrying amount of an asset shall not beincreased above the lower of:

（a） its recoverable amount (ifdeterminable); and

（b） the carrying amount that would have beendetermined (net of amortisation or depreciation) had no impairment loss beenrecognised for the asset in prior periods.

The amount of the reversal of the impairment loss that wouldotherwise have been allocated to the asset shall be allocated pro rata to theother assets of the unit, except for goodwill.

在按照第122段为现金产生单位转回减值损失时，转回后资产的账面价值不得超过以下两者中的较低者：

(a) 其可收回金额（如果可以确定）；和

（b） 若在之前未对该资产确认减值损失，其扣除摊销和折旧后的的账 面价值

原本应分配至资产的减值损失转回金额应按比例分配至该单位的其他资产（商誉除外）。

iii. Reversing an impairment loss for goodwill

124 An impairment lossrecognised for goodwill shall not be reversed in a subsequent period.

商誉的减值损失不得转回。

综上，国际准则中资产减值是可以转回的，转回的基础是其出售或者使用的潜力增加导致可收回金额发生了变化，转回后的金额=Min（可回收金额，假定未发生减值情况下截止目前扣除折旧及摊销后的账面价值）。

另外，在IAS36的 Part B还举了个例子

背景：20X0年年底，T收购了M公司100%的股权，M公司业务主要分布在A公司、B公司、C公司。在收购过程中A公司可辨认资产的公允价值为CU2000，收购价格为CU3000，故形成商誉CU1000。A公司的可辨认资产按照12年进行摊销，每年摊销额=2000/12=167。

20X2年年初，A公司所在国家成立了新政府，新政府的法律限制了T公司产品的出口，T公司估计A公司的产量将减少40%。因此在对2X01年A公司资产组进行减值测试时，估计A公司资产组的可回收金额为CU 1360，相较此时的账面价值CU2833，应计提减值准备CU1473（2833-1360），故先确认商誉减值准备CU1000，再确认资产减值损失CU473。

20X3年，A公司发现法律对公司出口产品的影响不像管理层最初预期的那样严重，经营状况有所改善。因此，管理层对该减值迹象进行重新评估，评估发现这一有利变化导致A资产组的可收回金额为CU1,910，而此时账面价值为CU1,113（20X1年12月31日的账面价值1360-20X2及20X3年的折旧247）。

因为减值迹象有所好转，减值可以转回。转回后的金额=Min(可回收金额，假定未发生减值情况下截止目前的账面价值)。此时可回收金额=CU1,910，假定未发生减值的账面价值=2000-167*3=1500，二者较低者为CU1,500。故减值准备转回金额=1,500-1,113=387。