ex2 固定资产减值 -- 21天速通国际会计

FRS 11《固定资产和商誉减值》于1998年7月发布。减值是通过将固定资产的价值与其可回收金额进行比较来衡量的。该标准还涉及如何识别受损资产、发生减值时资产的计量以及减值损失的确认等问题。

要求： (a) (i) 描述表明与固定资产相关的减值损失可能已经发生的情况。（7分） (ii) 解释FRS 11如何处理固定资产减值的确认和计量，以及这对未来会计期间的影响。（7分） (b) AB公司是一家上市公司，遵守FRS 11关于固定资产减值的规定。以下信息与减值审查相关。 (i) 某些机械设备似乎价值下降。这些机器生产的产品销售价格低于成本，这一情况影响了生产机械的价值。这些机器的历史成本账面价值为290,000英镑，其净实现价值估计为120,000英镑。预计这些机器未来三年每年的净现金流入为100,000英镑。任何现值计算都应使用10%的市场折现率。（4分） (ii) AB公司于20X8年1月1日以230,000英镑收购了一家出租车公司。在该日期，基于净实现价值的业务资产价值如下。 £'000 车辆 120 无形资产（出租车执照）30 债务人 10 现金 50 债权人 190 20X8年2月1日，出租车公司有三辆车被盗。这些车辆的净实现价值为30,000英镑，由于未向保险公司披露某些风险，这些车辆未投保。因此事件，AB公司希望确认45,000英镑的减值损失（包括被盗车辆的损失），原因是收入产生单位即出租车业务的使用价值下降。20X8年3月1日，一家竞争对手出租车公司在同一地区开始营业。预计业务收入将减少25%，并且由于业务的现值使用价值下降，导致进一步减值损失，计算金额为150,000英镑。由于竞争对手出租车经营者的出现，出租车执照的净实现价值降至25,000英镑。其他资产的净实现价值自20X8年1月1日起保持不变。（7分） 要求： 描述AB公司应如何在其财务报表中处理上述资产减值。（在(b)(ii)部分，候选人应展示20X8年2月1日和3月1日减值损失的处理方式。） 请注意，题目后的分数分配显示在(b)(i)和(b)(ii)段落之后。 （共25分）

FRS 11 Impairment of fixed assets and goodwill was published in July 1998. Impairment is measured by comparing the value of a fixed asset with its recoverable amount. The issues of how one identifies an impaired asset, the measurement of an asset where impairment has occurred and the recognition of impairment losses are also dealt with in the standard.

Required

1. (i)           Describe the circumstances which indicate that an impairment loss relating to a

fixed asset may have occurred.        (7 marks)

(ii) Explain how FRS 11 deals with the recognition and measurement of the impairment of fixed assets and the implications of this for future accounting periods. (7 marks)

1. AB, a public limited company, complies with FRS 11 as regards the impairment of its fixed assets. The following information is relevant to the impairment review.

1. Certain items of machinery appeared to have suffered a fall in value. The product produced by the machines was being sold below its cost and this occurrence had affected the value of the productive machinery. The carrying value at historical cost of these machines is £290,000 and their net realisable value was estimated at £120,000. The anticipated net cash inflows from the machines were £100,000 per annum for the next three years. A market discount rate of 10% per annum is to be used in any present value computations.                                                (4 marks)
2. AB acquired a car taxi business on 1 January 20X8 for £230,000. The values of the assets of the business at that date based on net realisable values were as follows.

£'000

Vehicles                                             120

intangible assets (taxi licence)         30

Debtors                                                 10

Cash                                                    50

Creditors

190

On 1 February 20X8, the taxi company had three of its vehicles stolen. The net realisable value of these vehicles was £30,000 and because of non-disclosure of certain risks to the insurance company, the vehicles were uninsured. As a result of this event, AB wishes to recognise an impairment loss of £45,000 (inclusive of the loss of the stolen vehicles) due to the decline in the value in use of the income generating unit, that is the taxi business. On 1 March 20X8 a rival taxi company commenced business in the same area. It is anticipated that the business revenue will be reduced by 25% and that a further impairment loss has occurred due to a decline in the present value in use of the business which is calculated at £150,000. The NRV of the taxi licence has fallen to £25,000 as a result of the rival taxi operator. The net realisable values of the other assets have remained the same as at 1 January 20X8 throughout the period. (7 marks)

Required

Describe how AB should treat the above impairments of assets in its financial statements. (In part (b)(ii) candidates should show the treatment of the impairment loss at 1 February 20X8 and 1 March 20X8).

Please note that the mark allocation is shown after paragraph (b)(i) and (b)(ii) above.

	At 1-1-X8	Impairment 1	At 1-2-X8	Impairment 2	At 1-3-X8
Goodwill	40	-15	25	-25	0
Intangibles	30		30	-5	25
Vehicles	120	-30	90	0	90
Sundry Net Assets	40		40	0	40
	230	-45	185	-30	155
Carrying	vs		Recoverable amount
Value
185
			Higher of
		NRV		Value
		25		in
		+		use
		90
		+		150
		40
		+
		0
		155

 

问题：

1.It is anticipated that the business revenue will be reduced by 25% and that a further impairment loss has occurred due to a decline in the present value in use of the business which is calculated at £150,000.这句话是什么意思，为什么好像在解答里面没有用到

这句话说明了业务的预期收入将减少25%，并且由于业务的使用价值下降，导致了额外的减值损失，计算额为150,000英镑。

在处理减值时，我们通常关注两个关键的价值：

1. 净实现价值（NRV）：资产通过销售能够实现的金额，减去出售成本。
2. 使用价值（Value in Use）：预期未来现金流量的现值，基于资产继续使用而非出售的情况。

当题目提到"由于业务的使用价值下降，导致了额外的减值损失，计算额为150,000英镑"，这意味着基于未来现金流的预期变化，该业务的价值在使用中下降了150,000英镑。换句话说，如果假设未来现金流量减少（比如因为收入减少25%），现值的计算将反映出减值损失。

在您提供的表格中，应用这个信息通常会影响使用价值的计算，而这通常会与资产的净实现价值（NRV）相比较，以确定是否需要记录减值。如果使用价值下降到低于资产的账面价值，就会记录减值损失。

具体到您提供的表格，尽管题目说明了总体使用价值下降150,000英镑，但表格似乎没有直接减去这个数值。可能的原因是这150,000英镑的减值已经在Goodwill和无形资产的减值损失中反映了，或者表格可能只是展示了单个资产类别的减值，而不是整个业务的减值。

因此，解释这个问题可能需要额外的上下文信息，比如减值是如何分配到各个资产类别的，以及业务的总账面价值在减值前后是如何变化的。如果有更多的信息，我们可以更精确地解释这150,000英镑减值是如何在财务报表中体现的。

Impaired assets need to be written down to their recoverable amount, which is

the higher of NRV and value in use.

For the productive assets:

Carrying value	£290,000
Value in use is 300,000 discounted at 10% for 3 years	£248,000
NRV	£120,000

The impairment loss is therefore £(290,000 — 248,600) = £41,400. This will be written off to the profit and loss account.

(ii) Impairment losses should be recognised if the recoverable amount of the income
generating unit is less than the carrying value of the unit (the taxi business).

At February 1 20X8

	1.1.X8 £'000	Impairment loss £1000	1.2.X8 £'000
Goodwill (230 — 190)	40	(15)	25
Intangibles	30		30
Vehicles	120	(30)	90
Sundry net assets	40		40
	230	(45)	185

An impairment loss of £30,000 is recognised for the stolen vehicle the balance of £15,000 attributable to the IGU is applied initially to goodwill.

At 1 March 20X8

		1.2.X8 0000	Impairment loss £'000	1.3.X8 0000
Goodwill (230 — 190	— 15)	25	(25)
Intangibles		30	(5)	25
Vehicles		90		90
Sundry net assets		40		40
		185		155

In this case, there is an indication that the value of the intangible asset, the licence, has fallen to £25,000 so an impairment loss of £5000 is recognised. There is no indication that the other tangible assets are impaired but value in use has fallen to £150,000.

NRV is therefore assumed to be £185,000 — £25,000 (goodwill) — £5,000 (licence)= £155,000.

The carrying amount is reduced to the higher of NRV or value in use as the recoverable amount.

受损资产需要减记到其可回收金额，即净实现价值（NRV）和使用价值中的较高者。

对于生产性资产： 账面价值 290,000英镑 使用价值按10%折现3年为 248,000英镑 净实现价值（NRV）120,000英镑

因此，减值损失为(290,000英镑 - 248,000英镑) = 41,400英镑。这将计入损益表中。

(ii) 如果收入产生单位的可回收金额小于该单位（出租车业务）的账面价值，应确认减值损失。 20X8年2月1日： 1.1.X8 £'000 减值损失 £1000 1.2.X8 £'000 商誉（230 - 190） 40 (15) 25 无形资产 30 30 车辆 120 (30) 90 杂项净资产 40 40 230 (45) 185

由于车辆被盗，确认了30,000英镑的减值损失，剩余的15,000英镑归因于收入产生单位，首先应用于商誉。 20X8年3月1日： 1.2.X8 £0000 减值损失 £'000 1.3.X8 £0000 商誉（230 - 190 - 15） 25 (25) 无形资产 30 (5) 25 车辆 90 90 杂项净资产 40 40 185 155

在这种情况下，有迹象表明无形资产，即许可证的价值已降至25,000英镑，因此确认了5,000英镑的减值损失。没有迹象表明其他有形资产受损，但使用价值已降至150,000英镑。 因此，假定净实现价值为185,000英镑 - 25,000英镑（商誉）- 5,000英镑（许可证）= 155,000英镑。 账面金额减至净实现价值或使用价值中较高者，作为可回收金额。