Ch 固定资产说课.ppt

If the cost of an asset cannot be recovered through future use or sale, the asset should be written down to its net realizable value. 五、期末计价Impairment of Plant Assets 判断固定资产减值的主要迹象 （一）资产的市价当期大幅度下跌，其跌幅明显高于因时间的推移或者正常使用而预计的下跌。 （二）企业经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化，从而对企业产生不利影响。 （三）市场利率或者其他市场投资报酬率在当期已经提高，从而影响企业计算资产预计未来现金流量现值的折现率，导致资产可收回金额大幅度降低。 （四）有证据表明资产已经陈旧过时或者其实体已经损坏。 （五）资产已经或者将被闲置、终止使用或者计划提前处置。 （六）企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期，如资产所创造的净现金流量或者实现的营业利润（或者亏损）远远低于（或者高于）预计金额等。 （七）其他表明资产可能已经发生减值的迹象。 计提固定资产减值准备（例） 比较固定资产期末账面价值与可收回金额，假设账面价值为1500000元，可收回金额为1346271元，其账面价值大于可收回金额的差额为153729（1500000—1346271）元。 借：资产减值损失 153729 贷：固定资产减值准备 153729 资产减值：操纵利润的工具? ST江纸2004年度净利润为1.05亿元，当年度转回减值准备3.24亿元，其中固定资产转回2400万元,占当年固定资产净值达到36%。 2003年度，上市公司固定资产减值准备转回占八项减值准备的23%，仅次于坏账准备和存货跌价准备；2004年度年报也有类似现象。 2006年后的中国会计准则改变了固定资产、无形资产等的减值准备计提后可以转回的做法，资产减值损失一经确认，在以后会计期间不得转回。 IFRS and U.S. GAAP U.S. GAAP value long-term assets at historical cost less accumulated depreciation. International Financial Reporting Standards (IFRS) allow revaluation of assets to their fair value if fair value can be measured reliably. Then, accumulated depreciation would be deducted. Notice that IFRS do not require revaluation. Another significant difference between IFRS and U.S. GAAP relates to impairment. Under GAAP, when assets are written down due to impairment, the impairment losses cannot be reversed even if conditions change. However, under IFRS, impairment losses can be reversed (except those related to goodwill) if circumstances change. 六、固定资产的处置Accounting for Fixed Asset Disposals When fixed assets lose their usefulness they may be disposed of in one of the following ways: 1. discarded, 2. sold, or 3. traded (exchanged) for similar assets. Update depreciation to the date of disposal. Recording cashreceived (debit). Removing accumulateddepreciation (debit). Removing the asset cost (credit). Recording again (credit) or loss (debit). Di