Long-lived assets
Tangible assets（例如PP&E等物理存在的）
- Measurement model
- U.S.GAAP
- Cost Model - IFRS
- Cost Model
- Revaluation Model - 使用revaluation model有兩條原則，第一：gain -> OCI, loss -> I/S; 第二：if 逆轉(zhuǎn)，必須先銷原賬戶
- Depreciation
| 折舊方法 | 算法 |
|---|---|
| Straight-line年限平均法 | ( cost - residual value ) / useful life |
| Double-declining balance雙倍余額遞減（考試重點(diǎn)） | (2/asset life in years) * net book value at the beginning of year |
| units-of-production工作量法 | (original cost - salvage ) * output unit in period / life in output units |
Notices
- 累計(jì)折舊不能超過原值減去殘值；
- US.GAAP的殘值只能估低，不能reverse；
Intangible assets
- 無形資產(chǎn)的分類
| Identifiable IA (可辨認(rèn)（可剝離，可單獨(dú)交易）） | Unidentifiable IA 只有一種，商譽(yù)（收購(gòu)溢價(jià)） | Internally generated |
|---|---|---|
| 專利、商標(biāo)、著作權(quán) | 商譽(yù) | R&D |
| Capitalized on the B/S | Capitalized on the B/S | Expensed as incurred |
| Amortization | Impairment | Amortization |
- Measurement model
- U.S.GAAP
- Cost Model - IFRS
- Cost Model
- Revaluation Model - 使用revaluation model有兩條原則，第一：gain -> OCI, loss -> I/S; 第二：if 逆轉(zhuǎn)，必須先銷原賬戶
- Impairment of assets
- IFRS 一步判斷
- 比較carry value 和recoverable amount的值，減值為carry value減去recoverable amount；
- recoverable amount = max(fair value to sell清算價(jià)值，value in use持續(xù)經(jīng)營(yíng))
2.GAAP 兩步走 - Carry value > 非折現(xiàn)現(xiàn)金流；
- carry value 減去 fair value 或者 減去未來現(xiàn)金流的折現(xiàn)
Notice:
- 對(duì)于R&D，IFRS和GAAP認(rèn)為Research是費(fèi)用化的；Development階段，IFRS認(rèn)為是資本化的；IFRS任務(wù)是費(fèi)用化的，除非是用于軟件應(yīng)用；
- Carry value = Historical Cost - Accumulated depreciation - impairment;
De-recognition of assets
- Sale of long-lived asset
G/L = proceed - D.N.B.V - Abandon of long-lived assets
- removed carry value;
- loss on I/S
- Exchange of long-lived assets
G/L = fair value of the old asset (or fair value of the new asset) - D.N.B.V
Investment Properties
| Type | U.S.GAAP | IFRS |
|---|---|---|
| long-lived asset | Cost Model | Cost Model；Revaluation Model; fair value in B/S; |
| Investment Property | 不區(qū)分investment property;使用Cost Mode | Cost Model; Fair value model; fair value in B/S; |
