今天把Impairment Test的部分做一个小总结，关于USGAAP的部分我想就不用我多说了，大家平时的复习都是大量集中在USGAAP上的，在这里我就只针对IFRS下的Impairment Test做一个小专题。知识点的部分我就不自己写英文了，直接从Final review里挪过来，然后解两个小题，最后再提一点我个人的见解和思考，仅供参考。

 
 
IMPAIRMENT（For intangibles and long-lived assets）
 
 

Under IFRS,an impairment loss for a long-lived asset other than goodwill is calculated by comparing the carrying value of the asset to the asset’s recoverable amount.IFRS define the recoverable amount as the greater of the asset’s fair value less costs to sell and the asset’s value in use.Value in use is the present value of the future cash flows expected from the intangible asset. IFRS allow the reversal of impairment losses.

简单说： 如果 RA＜BV → Impairment

RA is the higher of ①FV-Cost to sell ②Value in use(present value of future cash flows)

顺便，出一个三岁小孩的问题。 How is the impairment loss reported in the financial statements?

The answer is「As a component of income from continuing operations before income taxes.」

 

 

Goodwill Impairment（IFRS）

Under IFRS,goodwill impairment testing is done at the cash-generating unit(CGU)level.A cash-generating unit is defined as 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.The goodwill impairment test is a one-step test in which the carrying value of the CGU is compared to the CGU's recoverable amount,which is the greater of the CGU's fair value less costs to sell and its value in use.Value in use is the present value of the future cash flows expected from the CGU.An impairment loss is recognized to the extent that the carrying value exceeds the recoverable amount.The impairment loss is first allocated to goodwill and then allocated on a pro rate basis to the other assets of the CGU.

Note: Both under IFRS and USGAAP.Once the goodwill impairment loss has been fully recognized,it cannot be reversed.

好了，知识点就谈到这里，可能你要说了，就尽整些三岁小孩都懂的，有能耐你整个四岁的我看看。

OK，思考两个四岁小孩回答的脑筋急转弯题目。

1.为什么在IFRS下，Impairment loss（other than goodwill）可以做reversal？而Goodwill的Impairment

loss确不可以Reversal呢？

下面我就这两个问题谈谈个人的理解。

首先，大家都记得USGAAP does not permit the reversal of impairment losses unless the asset is held for

disposal.But IFRS allow the reversal of imparment loss.

是什么原因使得IFRS允许reversal呢？我是这样思考的。IFRS把Impairment loss是由资产下的经济利益估值的减少所引起的。那么，产生了经济利益估值变更的情况下，之前的Impairment loss便是可以反转回去的。而且，资产的经济利益估值的恢复如果是可识别的话，将其反应到财务报表中也会对财务报表的使用者也会起到一定的帮助作用。而IFRS的原则主义不同，USGAAP本身所采用的是更保守的会计规则，

所以USGAAP does not permit the reversal of impairment losses unless the asset is held for

disposal.

接下来是第二个问题，Goodwill为什么不可以reversal。

首先，因为Goodwill的将来经济利益不可以被直接的估值，所以Recoverable amount的恢复究竟是由过去确认的Impairment loss of goodwill的可收回金额所产生的还是由内部产生（internally generated）的goodwill所造成的，无法明确的去判明，所以，直接禁止。