国际会计准则+中文版+-第57章
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现金流量时，如果这些项目将有中止经营完成时被处置、清偿、减少或剔除，那么它们可以
归至该项中止经营。如果这类项目在中止活动完成后仍存在，则不应被分摊至该项中止经营。
29．如果初始披露事项出现在企业财务报告期结束后、但在财务报表获董事会或类似管理
机构批准之前，那么这些财务报表应就其所涵盖的期间提供第
27段指定的披露。
30．例如，财务年度于
20X5年
12月
31日结束的某企业的董事会于
20X6年
1月
10日公
告了此计划。董事会于
20X6年
3月
20日批准了
20X5年度的财务报告。20X5年度的财务报
告应包括第
27段所要求的披露。
其他披露
31．如果企业对中止经营的资产和负债进行了处置或清偿，或就此签定了约束性销售协议，
那么应在事项发生当期的财务报表中披露以下信息：
（1）对归属于中止经营的资产的处置或负债的清偿应予确认的利得或损失，应披露税前利
得或损失的金额，以及《国际会计准则第
12号所得税》第
81段（8）所要求的与这些利得
或损失有关的所得税费用。
（2）企业为之签定一项或数项约束性销售协议的那些净资产的（扣除预期处置成本后的）
销售净价或价格幅度、这些现金流量预期流入的时间，以及这些净资产的帐面价值。
32．前段中所指的资产处置、负债清偿及约束性销售协议可能与初始披露事项同时发生，
也可在初始披露事项发生的当期或以后期间发生。按《国际会计准则第
10号…资产负债表日
后事项》的规定，如果在财务年度结束后、董事会批准财务报表前，实际上出售了归属于中
止经营的一些资产，或就此签定了一项或数项约束性销售协议，那么应在财务报表中提供第
31段所要求的披露。
更新披露
33．除了第
27和
31段要求的披露外，企业应在初始披露事项发生当期以后期间的财务报
表中说明，与待处置资产或待清偿负债有关的现金流量金额或时间的所有重大变化，以及导
致这些变化的事项。
34．34．
。
35．第
27或
34段所要求的披露，应在直至并包括中止经营完成当期的各期间的财务报表
中持续提供。如果计划实质上已完成或放弃，那么即使购买方尚未完成对销售方的款项支付，
也应认为中止经营已经完成。
36．如果企业放弃或撤消一项以前作为中止经营报告的计划，则应披露这一事实及其影响。
37．对前段所指影响的披露，应包括就中止经营而确认的以前减值损失或准备的转回。
对各中止经营的分别披露
38．本准则所要求的所有披露应按各中止经营分别进行。
所要求披露的列报
在财务报表或其附注中列报
39．第
27至
37段所要求的披露可在财务报表或其附注中提供，但对中止经营中因资产处
置或负债清偿而确认的税前利得或损失金额的披露（第
31段（1）应在收益中提供。）
40．鼓励在收益表和现金流时表中分别提供第
27段（6）和（7）所要求的披露。
不应列为特别项目列报
41．中止经营不应作为特别项目列报。
42．《国际会计准则第
8号当期限净损益、重大错误和会计政策变更》将特别项目定义为
“明显区别于企业政党活动的事项或交易的收益或费用，因此不期望经常或定期发生”《国际
会计准则第
8号…当期净损益、重大错误和会计政策变更》中列举的两个特别项目是资产征用
和自然灾害，它们都可以是不受企业管理部门控制的事项。按本准则的定义，中止经营必须
以企业管理部门出售或以其他方式处置业务的主要部分的单项计划为基础。
术语“中止经营”的限制使用
43．43．
说明性披露
44．附录
1（略去未译）对本准则所要求的列报和披露提供了示例。
以前各期的重述
45．初始披露事项发生后编制的财务报表中列报的以前各期的比较信息，应按类似于第
27
至
43段所要求的方式进行重述，以区分持续经营和中止经营的资产、负债、收入、费用和现
金流量。
46．附录
2对前段的应用作了说明。
在中期财务报告中的披露
47．中期财务报告的附注应说明自最近的年度报告期末以来，与中止经营有关的所有重大
活动或事项，以及与待处置资产和待清偿负债有关的现金流量金额或时间的任何重大变化。
48．上述原则与《国际会计准则
34号…中期财务报告》的方法是一致的，即，中期财务报
告的附注应说明自上一个年度报告日以来的重大变化。
生效日期
49．本国际会计准则对报告期自
1999年
1月
1日或以后开始的财务报表生效。鼓励对本准
则公布后结束的会计期间的财务报告提前采用本准则。
50．本准则替代了《国际会计准则第
8号—当期净损益、重大错误和会计政策变更》的第
19至
22段。
IAS 36： Impairment of Assets
IAS 36 was approved by the IASC Board in April 1998 and became effective for annual financial
statements covering periods beginning on or after 1 July 1999。
statements covering periods beginning on or after 1 July 1999。
In April 2000； IAS 40； Investment Property； amended the scope of the Standard。 The amendment
is became operative for annual financial statements covering periods beginning on or after 1
January 2001。
Summary of IAS 36
IAS 36 addressed mainly accounting for impairment of goodwill； intangible assets and property；
plant and equipment。 The Standard includes requirements for identifying an impaired asset；
measuring its recoverable amount； recognising or reversing any resulting impairment loss； and
disclosing information on impairment losses or reversals of impairment losses。
IAS 36 prescribes how an enterprise should test its assets for impairment； that is：
the procedures that an enterprise should apply to ensure that its assets are not overstated in the
financial statements；
how an enterprise should assess the amount to be recovered from an asset （the 〃recoverable
amount〃）； and
when an enterprise should account for an impairment loss identified by this assessment。
Fundamental Requirement of IAS 36
An impairment loss should be recognised whenever the recoverable amount of an asset is less
than its carrying amount （sometimes called 〃book value〃）；
Other Requirements of IAS 36
the recoverable amount of an asset is the higher of its net selling price and its value in use； both
based on present value calculations；
net selling price is the amount obtainable from the sale of an asset in an armVs length transaction
between knowledgeable willing parties； less the costs of disposal；
value in use is the amount obtainable from the use of an asset until the end of its useful life and
from its subsequent disposal。 Value in use is calculated as the present value of estimated future cash
flows。 The discount rate should be a pre…tax rate that reflects current market assessments of the time
value of money and the risks specific to the asset；
flows。 The discount rate should be a pre…tax rate that reflects current market assessments of the time
value of money and the risks specific to the asset；
an impairment loss should be reversed （and ine recognised） when there has been a change in
the estimates used to determine an assetVs recoverable amount since the last impairment loss was
recognised；
the recoverable amount of an asset should be estimated whenever there is an indication that the
asset may be impaired。 IAS 36 includes a list of indicators of impairment to be considered at each
balance sheet date。 In some cases； the International Accounting Standard applicable to an asset may
include requirements for additional reviews；
in determining value in use； an enterprise should use：
（a） cash flow projections based on reasonable and supportable assumptions that reflect the asset in
its current condition and represent managementVs best estimate of the set of economic conditions
that will exist over the remaining useful life of the asset。 Estimates of future cash flows should
include all estimated future cash inflows and cash outflows except for cash flows from financing
activities and ine tax receipts and payments； and
（b） a pre…tax discount rate that reflects current market assessments of the time value of money and
the risks specific to the asset。 The discount rate should not reflect risks for which the future cash
flows have been adjusted；
if an asset does not generate cash inflows that are largely independent from the cash inflows from
other assets； an enterprise should determine the recoverable amount of the cash…generating unit to
which the asset belongs。 A cash…generating unit is the smallest identifiable group of assets that
generates cash inflows that are largely independent of the cash inflows from other assets or group of
assets。 Principles for recognising and reversing impairment losses for a cash…generating unit are the
same as those for an individual asset。 The concept of cash…generating units will often be used in
testing assets for impairment because； in many cases； assets work together rather than in isolation。
IAS 36 includes guidance and examples on how to identify the cash…generating unit to which an
asset belongs and further requirements on how to measure an impairment loss for a cash…generating
unit and to allocate this loss between the assets of the unit；
an impairment loss recognised in prior years should be reversed if； and only if； there has been a
change in the estimates used to determine recoverable amount since the last impairment loss was
recognised。 However； an impairment loss should only be reversed to the extent the reversal does not
increase the carrying amount of the asset above the carrying amount that would have been
determined for the asset （net of amortisation or depreciation） had no impairment loss been
recognised。 An impairment loss for goodwill should only be reversed if the specific external event
that caused the recognition of the impairment loss reverses。 A reversal of an impairment loss should
be recognised as ine in the ine statement for assets carried at cost and treated as a
revaluation increase for assets carried at revalued amount；
an impairment loss recognised in prior years should be reversed if； and only if； there has been a
change in the estimates used to determine recoverable amount since the last impairment loss was
recognised。 However； an impairment loss should only be reversed to the extent the reversal does not
increase the carrying amount of the asset above the carrying amount that would have been
determined for the asset （net of amortisation or depreciation） had no impairment loss been
recognised。 An impairment loss for goodwill should only be reversed if the specific external event
that caused the recognition of the impairment loss reverses。 A reversal of an impairment loss should
be recognised as ine in the ine statement for assets carried at cost and treated as a
revaluation increase for assets carried at revalued amount；
on first adoption of IAS 36； the requirements should be applied prospectively only； that is； prior
periods will not be restated。
国际会计准则第
36号资产减值
目的
本准则的目的是，规定企业用以确保其资产以不超过可收回价值（recoverable amount）
的金额进行计量的程序。如果资产的帐面价值超过通过使用或销售而收回的价值，该资产就
是按超过其可收回价值计量的，如果是这样，该资产应视为已经减值，本准则要求企业确认
资产减值损失。本准则也规定了企业何时应冲回资产减值损失，以及减值资产的有关披露内
容。
范围
1．本准则适用于除下述资产以外的所有资产减值的会计核算：
（1）存货（参见《国际会计准则第
2号存货》）；
（2）建造合同形成的资产（参见《国际会计准则第
11号建造合同》）；
）；》税得所号12第则准计国际会《见参（资产税得所延递）3（
）；》利福员雇号19第则准计国际会《见参（的资产利形成福员雇）4（
资产。融金的范围内》报列和蹲披：具工融金号32第则准计国际会《在包括）5（
２．本准则不适用于存货、建造合同形成的资产、递延所得税资产或雇员福利形成的资产，
因为适用于这些资产的现行国际会计准则已经包含了有关其确认和计量的特定要求。
３．包括在《国际会计准则第
32号金融工具：披落和列报》范围内的金融资产，其减值
损失的会计核算取决于国际会计准则委员会有关金融工具项目的结果。以下投资属于金融资
产，但《国际会计准则第
32号金融工具：披露和列报》没有包括，因而本准则也适用于这
些金融�
