备考ACCA考试的时候,学员要重视知识点的学习,通过课程的学习才能够更好的掌握会计的内容。今天融跃小编给大家分享,ACCA SBR知识点:Impairment of assets (IAS 36)!
资产出现在负债表上金额不能大于 Recoverable amount = Fair value less costs of disposal 和 Value in use取高值。也就是说, 如果 carrying value ≦ Recoverable amount ,不需要减值!
1) 测试频率:Annual 或有任何减值迹象时 where there is evidence of impairment必须 Annual impairment test 的科目:
a) Intangible assets with an indefinite useful life/ not yet available for use
b) Goodwill acquired in a business combination.
2) Cash-generating unit 定义:
It is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
3) 减值的顺序:先 GW,再 NCA on a pro-rata basis 按比例 based on carrying amount
4) 减值损失折回 Reversal:
a) Goodwill 只能减值,不会再增值 impairment losses on goodwill are not reversed
b) NCA on a pro-rata basis 按比例,减值折回部分计入 P&L,再超出部分计入 OCI。
5) 先增值再减值-考试技巧:
a) It is XX company policy to make all necessary transfers for excess depreciation following revaluation.有这句话,人家 OCE 已经吐出一部分了,所以可以用水位线方法简单计算
b) 没有这句话,这直接把之前增值的 OCE 全部吐出,类似于有准备先冲准备
以上就是融跃教育小编对ACCA考试内容的分析!ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点,如果学员还有更多想要学习的内容,可以者添加融跃教育老师微信(rongyuejiaoyu)。