事實上，有一些會計準則中也會提及到這個模型，例如HKFRS 16 Leasing、HKFRS 13 Fair Value Measurement、HKAS 36 Impairment。 簡單來說，公司需要為將來的現金流進行合理的預測，例如針對行業發展、前境、營商環境、地區經濟等等，設下合理的假設，並以數字反映這些假設 ...

IAS 36 資產減損 (IMPAIRMENT OF ASSETS) 36 簡覽範圍 除其他準則另有規範外,適用於所有資 . 計。 衡量 資產帳面金額若超過可回收 . 額,即已減損。當企業辨認有任何減損跡象後,企業即應正式估計資產或現金產生單位 . 回收金額。 除商譽及非確定耐用年限或尚未可供 ...

Financial ReportingImpairment of Assets (資產之減值)HKAS36/IAS36 - The objective of this Standard is to prescribe the procedures that an entity applies to ensure ...

Impairment is an accounting principle that describes a permanent reduction in the value of a company's asset, normally a fixed asset. When testing for impairment, the total profit, cash flow, or ...

Reversing an impairment loss for goodwill 124 DISCLOSURE 126 Estimates used to measure recoverable amounts of cash-generating units containing goodwill or intangible assets with indefinite useful lives 134 TRANSITIONAL PROVISIONS AND EFFECTIVE DATE 139 WITHDRAWAL OF SSAP 31 141 APPENDICES ...

資產減值損失（asset impairment loss;Assets Devaluation）資產減值，是指資產的可收回金額低於其賬麵價值。資產減值損失是指企業根據《資產減值準則》等計提各項資產減值準備時，所形成的或有損失。如計提的壞賬準備，存貨跌價準備和固定資產減值準備等形成的損失。

The technical definition of the impairment loss is a decrease in net carrying value, the acquisition cost minus depreciation, of an asset that is greater than the future undisclosed cash flow of ...

There is an impairment loss of $10,000. Recording Impairment Loss on the Income Statement. The impairment loss is recorded as follows: Debit Impairment Loss Expense on the income statement; Credit Accumulated Depreciation (for the impaired asset's specific account) This reduces net income in the current period by the amount of the impairment loss.

An impairment loss must be recognised for a CGU when the recoverable amount of the unit is less than its carrying amount. IAS 36 prescribes the impairment loss to be allocated: then, to the other assets of the unit, pro rata on the basis of the carrying amount of each asset in the unit. However, in allocating the impairment loss, an entity ...

何謂資產減值虧損？. 一項資產於公司財務報表的初始確認是按成本計量。. 其後，於每個報告日，會按成本扣減資產的消耗（如有）和減值（如有）列賬；或重新估值。. 對此，不同類型的資產應按所適用的會計準則作不同的會計處理。. 對於那些並非以公允 ...

An impairment loss is a recognized reduction in the carrying amount of an asset that is triggered by a decline in its fair value. When the fair value of an asset declines below its carrying amount, the difference is written off. Carrying amount is the acquisition cost of an asset, less any subsequent depreciation and impairment charges.

This particular comparison focuses on the significant differences between U.S. GAAP and IFRS when accounting for the impairment of long-lived assets. The guidance related to accounting for the impairment of goodwill and indefinite-lived intangible assets in U.S. GAAP is included in the Financial Accounting Standards Board's (FASB) Accounting ...

資產減值損失（asset impairment loss;Assets Devaluation）是指因資產的賬面價值高於其可收回金額而造成的損失。 新會計準則規定資產減值範圍主要是固定資產、無形資產以及除特別規定外的其他資產減值的處理。 《資產減值》準則改變了固定資產、無形資產等的減值準備計提後可以轉回的做法，資產減值 ...

The impairment loss definition refers to a permanent decrease in an asset's fair market value due to various reasons like a change in the legal climate, escalating costs, etc. ; The main goal of computing this loss is to ensure that the overall value of assets is not overstated. Individuals can calculate impairment loss by finding the difference between an asset's book value and fair value.

资产减值损失转回触发因素 《国际会计准则第36号——资产减值》（IAS 36 Impairment of Assets）适用于多种非金融资产，包括固定资产、使用权资产、无形资产和商誉、按成本模式计量的投资性房地产以及对联营企业和合营企业的投资 1 。 [IAS 36.2, 4] 如果这些资产（商誉除外）在以前年度发生减值，企业 ...

減值評估測試（Impairment Test）計算. 從以上計算，我們知道公司B的資產減值損失（Impairment Loss）是HK$2,750,000。. 我們會先把這損失分配到商譽（Goodwill），多出的損失才會分配到其他資產。. 在這個例子裡，總商譽（Goodwill）的帳面價值為HK$2,250,000，因此當我們把 ...

Parent allocates the impairment loss to the parts of the cash‑generating unit on the basis of the relative carrying values of the goodwill of the parts before the impairment. In this example Subsidiary is allocated 36 per cent of the impairment (450/1,250). The impairment loss is then allocated to the controlling and non‑controlling ...

7.13.3 Impairments—measurement of expected credit losses. US GAAP and IFRS contain guidance regarding the factors and methods that should be considered when forecasting expected credit losses. The frameworks agree on requiring the measurement to reflect the probability of loss occurring, even if the probability is low.

累計減損（Accumulated Impairment Loss）當不同事故或環境變化，導致長期性資產賬麵價值無法回收的情況，在會計賬上列為累計減損。例如累計減損建築物（Accumulated impairment-buildings）、累計減損租賃資產（Accumulated impairment-leased assets）等。

The impairment loss shall be allocated to reduce the carrying amount of the assets of the unit (group of units) in the following order: (a) first, to reduce the carrying amount of any goodwill allocated to the cash-generating unit (group of units); and. (b) then, to the other assets of the unit (group of units) pro rata on the basis of the ...

资产减值损失（asset impairment loss;Assets Devaluation）资产减值，是指资产的可收回金额低于其账面价值。资产减值损失是指企业根据《资产减值准则》等计提各项资产减值准备时，所形成的或有损失。如计提的坏账准备，存货跌价准备和固定资产减值准备等形成的损失。

The recoverable amount of an asset should be measured as the higher of (1) the asset's fair value less costs to sell; and (2) value in use. If the carrying amount of the CGU exceeds its recoverable amount, there is an impairment loss. It is allocated among the assets in the unit in the following order:

减值(impairment loss)和预期信用损失(expected credit loss, ECL)都是用来描述资产价值的减少。某些行业，例如银行，对于减值和ECL特别敏感。这篇文章的目的是想要用比较简易的方式来解释，让就算不是会计师的投资者也可以正确的解读财报。