会计资产减值 ：Ericus

你是资深国际会计，acca持证者，请详细用中文解答如下题目，并展示一步步的计算过程：

Define what is meant by ‘impairment’ and explain how FRS 102 requires such impairment to be measured and recognised in consolidated   financial statements.                                           

Ericus Ltd has a cash generating unit (CGU) that suffers a large drop in income due to reduced demand for its products. An impairment review was carried out and the recoverable amount of the cash generating unit was determined at £260m.The assets of the CGU had the following carrying amounts immediately prior to the impairment:

Assets	Carrying Amount (£m)
Goodwill	80
Intangibles	100
Property, Plant & Equipment	60
Inventory	80
Trade Receivables	100
Total	420

Note: Inventory and Trade receivables are shown at their recoverable amounts.

REQUIRED:

To calculate the carrying amount of the intangibles once the impairment loss has been allocated?

案例计算：Ericus Ltd

Ericus Ltd的一个现金产生单位（CGU）由于产品需求下降导致收入大幅下降。进行了减值审查，确定该现金产生单位的可收回金额为£260m。在减值之前，该CGU的资产账面价值如下：

• 商誉：80m
• 无形资产：100m
• 物业、厂房及设备：60m
• 存货：80m（以其可收回金额显示）
• 应收账款：100m（以其可收回金额显示）
• 总计：420m

减值损失 = 资产账面总额 - 可收回金额 = 420m - 260m = 160m

根据FRS 102的规定，减值损失首先从商誉中扣除，剩余的损失再按比例分配到其他资产。

1. 商誉减值 = 80m
2. 剩余减值损失 = 160m - 80m = 80m

剩余的减值损失需要分配给无形资产、物业、厂房及设备。存货和应收账款的账面价值已经反映了其可收回金额，因此不参与减值损失的分配。

无形资产、物业、厂房及设备的总账面价值 = 100m + 60m = 160m

因此，这些资产的减值损失分配比例为：

• 无形资产减值 = （无形资产账面价值 / 总账面价值）* 剩余减值损失
• 物业、厂房及设备减值 = （物业、厂房及设备账面价值 / 总账面价值）* 剩余减值损失

下面进行具体的计算：

根据计算结果，无形资产的减值损失为£50m。因此，减值后无形资产的账面价值为£50m（即原账面价值£100m减去减值损失£50m）。