FRS_16 新加坡会计准则16号PPE固定资产

Property, Plant and Equipment

This version of FRS 16 does not include amendments

that are effective for annual periods beginning after 1 January 2015.

FRS 16

FINANCIAL REPORTING STANDARD

CONTENTS

Paragraphs

INTRODUCTION

OBJECTIVE

SCOPE

DEFINITIONS

RECOGNITION

Initial costs

Subsequent costs

MEASUREMENT AT RECOGNITION

Elements of cost

Measurement of cost

MEASUREMENT AFTER RECOGNITION

Cost model

Revaluation model

Depreciation

Depreciable amount and depreciation period

Depreciation method

Impairment

Compensation for impairment DERECOGNITION

DISCLOSURE

TRANSITIONAL PROVISIONS

EFFECTIVE DATE

WITHDRAWAL OF OTHER PRONOUNCEMENTS APPENDIX

Amendments to other pronouncements IN1 1 2 6 7

11

12

15

16 23

29

30

31 43 50 60 63 65 67 73

80

81

82

Introduction

IN1 Financial Reporting Standard 16 Property, Plant and Equipment (FRS 16) replaces FRS 16 Property, Plant and Equipment(issued in 2003), and should be applied for annual periods beginning on or after 1 January 2005. Earlier application is encouraged. The Standard also replaces the following Interpretations:

?INT FRS 6 Costs of Modifying Existing Software

?INT FRS 14 Property, Plant and Equipment—Compensation for the Impairment or Loss of Items

?INT FRS 23 Property, Plant and Equipment—Major Inspection or Overhaul Costs. Reasons for revising FRS 16

IN2 This revised FRS 16 was issued as part of the improvements to Financial Reporting Standards. The objectives of the project were to reduce or eliminate alternatives, redundancies and conflicts within the Standards, to deal with some convergence issues and to make other improvements.

IN3 For FRS 16, the main objective was a limited revision to provide additional guidance and clarification on selected matters. The fundamental approach to the accounting for property, plant and equipment contained in FRS 16 was not reconsidered.

The main changes

IN4 The main changes from the previous version of FRS 16 are described below.

Scope

IN5 This Standard clarifies that an entity is required to apply the principles of this Standard to items of property, plant and equipment used to develop or maintain (a) biological assets and

(b) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative

resources.

Recognition: subsequent costs

IN6 An entity evaluates under the general recognition principle all property, plant and equipment costs at the time they are incurred. Those costs include costs incurred initially to acquire or construct an item of property, plant and equipment and costs incurred subsequently to add to, replace part of, or service an item. The previous version of FRS 16 contained two recognition principles. An entity applied the second recognition principle to subsequent costs.

Measurement at recognition: asset dismantlement, removal and restoration costs

IN7 The cost of an item of property, plant and equipment includes the costs of its dismantlement, removal or restoration, the obligation for which an entity incurs as a consequence of installing the item. Its cost also includes the costs of its dismantlement, removal or restoration, the obligation for which an entity incurs as a consequence of using the item during a particular period for purposes other than to produce inventories during that period. The previous version of FRS 16 included within its scope only the costs incurred as a consequence of installing the item.

Measurement at recognition: asset exchange transactions

IN8 An entity is required to measure an item of property, plant and equipment acquired in exchange for a non-monetary asset or assets, or a combination of monetary and non-monetary assets, at fair value unless the exchange transaction lacks commercial substance.

Under the previous version of FRS 16, an entity measured such an acquired asset at fair value unless the exchanged assets were similar.

Measurement after recognition: revaluation model

IN9 If fair value can be measured reliably, an entity may carry all items of property, plant and equipment of a class at a revalued amount, which is the fair value of the items at the date of the revaluation less any subsequent accumulated depreciation and accumulated impairment losses. Under the previous version of FRS 16, use of revalued amounts did not depend on whether fair values were reliably measurable.

Depreciation: unit of measure

IN10 An entity is required to determine the depreciation charge separately for each significant part of an item of property, plant and equipment. The previous version of FRS 16 did not as clearly set out this requirement.

Depreciation: depreciable amount

IN11 An entity is required to measure the residual value of an item of property, plant and equipment as the amount it estimates it would receive currently for the asset if the asset were already of the age and in the condition expected at the end of its useful life. The previous version of FRS

16 did not specify whether the residual value was to be this amount or the amount, inclusive of

the effects of inflation, that an entity expected to receive in the future on the asset’s actual retirement date.

Depreciation: depreciation period

IN12 An entity is required to begin depreciating an item of property, plant and equipment when it is available for use and to continue depreciating it until it is derecognised, even if during that period the item is idle. The previous version of FRS 16 did not specify when depreciation of an item began and specified that an entity should cease depreciating an item that it had retired from active use and was holding for disposal.

Derecognition: derecognition date

IN13 An entity is required to derecognise the carrying amount of an item of property, plant and equipment that it disposes of on the date the criteria for the sale of goods in FRS 18 Revenue would be met. The previous version of FRS 16 did not require an entity to use those criteria to determine the date on which it derecognised the carrying amount of a disposed-of item of property, plant and equipment.

IN14 An entity is required to derecognise the carrying amount of a part of an item of property, plant and equipment if that part has been replaced and the entity has included the cost of the replacement in the carrying amount of the item. The previous version of FRS 16 did not extend its derecognition principle to such parts; rather, its recognition principle for subsequent expenditures effectively precluded the cost of a replacement from being included in the carrying amount of the item.

Derecognition: gain classification

IN15 An entity cannot classify as revenue a gain it realises on the disposal of an item of property, plant and equipment. The previous version of FRS 16 did not contain this provision.

Financial Reporting Standard 16

Property, Plant and Equipment

Objective

1 The objective of this Standard is to prescribe the accounting treatment for property, plant and

equipment so that users of the financial statements can discern information about an entity’s investment in its property, plant and equipment and the changes in such investment. The principal issues in accounting for property, plant and equipment are the recognition of the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be recognised in relation to them.

Scope

2 This Standard shall be applied in accounting for property, plant and equipment except

when another Standard requires or permits a different accounting treatment.

3 This Standard does not apply to:

(a)property, plant and equipment classified as held for sale in accordance with FRS 105

Non-current Assets Held for Sale and Discontinued Operations;

(b)biological assets related to agricultural activity (see FRS 41 Agriculture);

(c)the recognition and measurement of exploration and evaluation assets (see FRS 106

Exploration for and Evaluation of Mineral Resources); or

(d)mineral rights and mineral reserves such as oil, natural gas and similar non-

regenerative resources.

However, this Standard applies to property, plant and equipment used to develop or maintain the assets described in (b)–(d).

4 Other Standards may require recognition of an item of property, plant and equipment based

on an approach different from that in this Standard. For example, FRS 17 Leases requires an entity to evaluate its recognition of an item of leased property, plant and equipment on the basis of the transfer of risks and rewards. However, in such cases other aspects of the accounting treatment for these assets, including depreciation, are prescribed by this Standard.

5 An entity using the cost model for investment property in accordance with FRS 40 Investment

Property shall use the cost model in this Standard.

Definitions

6 The following terms are used in this Standard with the meanings specified:

Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses.

Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction or, where applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other FRSs, eg FRS 102 Share-based Payment.

Depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value.

Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.

Entity-specific value is the present value of the cash flows an entity expects to arise from the continuing use of an asset and from its disposal at the end of its useful life or expects to incur when settling a liability.

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

(See FRS 113 Fair Value Measurement.)

An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount.

Property, plant and equipment are tangible items that:

(a)are held for use in the production or supply of goods or services, for rental to

others, or for administrative purposes; and

(b)are expected to be used during more than one period.

Recoverable amount is the higher of an asset’s fair value less costs to sell and its value in use.

The residual value of an asset is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Useful life is:

(a)the period over which an asset is expected to be available for use by an entity; or

(b)the number of production or similar units expected to be obtained from the asset

by an entity.

Recognition

7 The cost of an item of property, plant and equipment shall be recognised as an asset if,

and only if:

(a)it is probable that future economic benefits associated with the item will flow to

the entity; and

(b)the cost of the item can be measured reliably.

8 Items such as spare parts, stand-by equipment and servicing equipment are recognised in

accordance with this FRS when they meet the definition of property, plant and equipment.

Otherwise, such items are classified as inventory.

9 This Standard does not prescribe the unit of measure for recognition, ie what constitutes an

item of property, plant and equipment. Thus, judgement is required in applying the recognition criteria to an entity’s specific circumstances. It may be appropriate to aggregate individually insignificant items, such as moulds, tools and dies, and to apply the criteria to the aggregate value.

10 An entity evaluates under this recognition principle all its property, plant and equipment costs

at the time they are incurred. These costs include costs incurred initially to acquire or construct an item of property, plant and equipment and costs incurred subsequently to add to, replace part of, or service it.

Initial costs

11 Items of property, plant and equipment may be acquired for safety or environmental reasons.

The acquisition of such property, plant and equipment, although not directly increasing the future economic benefits of any particular existing item of property, plant and equipment, may be necessary for an entity to obtain the future economic benefits from its other assets. Such items of property, plant and equipment qualify for recognition as assets because they enable an entity to derive future economic benefits from related assets in excess of what could be derived had those items not been acquired. For example, a chemical manufacturer may install new chemical handling processes to comply with environmental requirements for the production and storage of dangerous chemicals; related plant enhancements are recognised as an asset because without them the entity is unable to manufacture and sell chemicals.

However, the resulting carrying amount of such an asset and related assets is reviewed for impairment in accordance with FRS 36 Impairment of Assets.

Subsequent costs

12 Under the recognition principle in paragraph 7, an entity does not recognise in the carrying

amount of an item of property, plant and equipment the costs of the day-to-day servicing of the item. Rather, these costs are recognised in profit or loss as incurred. Costs of day-to-day servicing are primarily the costs of labour and consumables, and may include the cost of small parts. The purpose of these expenditures is often described as for the ‘repairs and maintenance’ of the item of property, plant and equipment.

13 Parts of some items of property, plant and equipment may require replacement at regular

intervals. For example, a furnace may require relining after a specified number of hours of use, or aircraft interiors such as seats and galleys may require replacement several times during the life of the airframe. Items of property, plant and equipment may also be acquired to make a less frequently recurring replacement, such as replacing the interior walls of a building, or to make a nonrecurring replacement. Under the recognition principle in paragraph 7, an entity recognises in the carrying amount of an item of property, plant and equipment the cost of replacing part of such an item when that cost is incurred if the recognition criteria are met. The carrying amount of those parts that are replaced is derecognised in accordance with the derecognition provisions of this Standard (see paragraphs 67–72).

14 A condition of continuing to operate an item of property, plant and equipment (for example, an

aircraft) may be performing regular major inspections for faults regardless of whether parts of the item are replaced. When each major inspection is performed, its cost is recognised in the carrying amount of the item of property, plant and equipment as a replacement if the recognition criteria are satisfied. Any remaining carrying amount of the cost of the previous inspection (as distinct from physical parts) is derecognised. This occurs regardless of whether the cost of the previous inspection was identified in the transaction in which the item was acquired or constructed. If necessary, the estimated cost of a future similar inspection may be used as an indication of what the cost of the existing inspection component was when the item was acquired or constructed.

Measurement at recognition

15 An item of property, plant and equipment that qualifies for recognition as an asset shall

be measured at its cost.

Elements of cost

16 The cost of an item of property, plant and equipment comprises:

(a)its purchase price, including import duties and non-refundable purchase taxes, after

deducting trade discounts and rebates.

(b)any costs directly attributable to bringing the asset to the location and condition

necessary for it to be capable of operating in the manner intended by management.

(c)the initial estimate of the costs of dismantling and removing the item and restoring the

site on which it is located, the obligation for which an entity incurs either when the item

is acquired or as a consequence of having used the item during a particular period for

purposes other than to produce inventories during that period.

17 Examples of directly attributable costs are:

(a)costs of employee benefits (as defined in FRS 19 Employee Benefits) arising directly

from the construction or acquisition of the item of property, plant and equipment;

(b)costs of site preparation;

(c)initial delivery and handling costs;

(d)installation and assembly costs;

(e) costs of testing whether the asset is functioning properly, after deducting the net

proceeds from selling any items produced while bringing the asset to that location and

condition (such as samples produced when testing equipment); and

(f) professional fees

18 An entity applies FRS 2 Inventories to the costs of obligations for dismantling, removing and

restoring the site on which an item is located that are incurred during a particular period as a consequence of having used the item to produce inventories during that period. The obligations for costs accounted for in accordance with FRS 2 or FRS 16 are recognised and measured in accordance with FRS 37 Provisions, Contingent Liabilities and Contingent Assets.

19 Examples of costs that are not costs of an item of property, plant and equipment are:

(a)costs of opening a new facility;

(b)costs of introducing a new product or service (including costs of advertising and

promotional activities);

(c)costs of conducting business in a new location or with a new class of customer

(including costs of staff training); and

(d)administration and other general overhead costs.

20 Recognition of costs in the carrying amount of an item of property, plant and equipment

ceases when the item is in the location and condition necessary for it to be capable of operating in the manner intended by management. Therefore, costs incurred in using or redeploying an item are not included in the carrying amount of that item. For example, the following costs are not included in the carrying amount of an item of property, plant and equipment:

(a)costs incurred while an item capable of operating in the manner intended by

management has yet to be brought into use or is operated at less than full capacity;

(b)initial operating losses, such as those incurred while demand for the item’s output

builds up; and

(c)cos ts of relocating or reorganising part or all of an entity’s operations.

21 Some operations occur in connection with the construction or development of an item of

property, plant and equipment, but are not necessary to bring the item to the location and condition necessary for it to be capable of operating in the manner intended by management.

These incidental operations may occur before or during the construction or development activities. For example, income may be earned through using a building site as a car park until construction starts. Because incidental operations are not necessary to bring an item to the location and condition necessary for it to be capable of operating in the manner intended by management, the income and related expenses of incidental operations are recognised in profit or loss and included in their respective classifications of income and expense.

22 The cost of a self-constructed asset is determined using the same principles as for an

acquired asset. If an entity makes similar assets for sale in the normal course of business, the cost of the asset is usually the same as the cost of constructing an asset for sale (see FRS 2).

Therefore, any internal profits are eliminated in arriving at such costs. Similarly, the cost of abnormal amounts of wasted material, labour, or other resources incurred in self-constructing an asset is not included in the cost of the asset. FRS 23 Borrowing Costs establishes criteria for the recognition of interest as a component of the carrying amount of a self-constructed item of property, plant and equipment.

Measurement of cost

23 The cost of an item of property, plant and equipment is the cash price equivalent at the

recognition date. If payment is deferred beyond normal credit terms, the difference between the cash price equivalent and the total payment is recognised as interest over the period of credit unless such interest is capitalised in accordance with FRS 23.

24 One or more items of property, plant and equipment may be acquired in exchange for a non-

monetary asset or assets, or a combination of monetary and non-monetary assets. The following discussion refers simply to an exchange of one non-monetary asset for another, but it also applies to all exchanges described in the preceding sentence. The cost of such an item of property, plant and equipment is measured at fair value unless (a) the exchange transaction lacks commercial substance or (b) the fair value of neither the asset received nor the asset given up is reliably measurable. The acquired item is measured in this way even if an entity cannot immediately derecognise the asset given up. If the acquired item is not measured at fair value, its cost is measured at the carrying amount of the asset given up.

25 An entity determines whether an exchange transaction has commercial substance by

considering the extent to which its future cash flows are expected to change as a result of the transaction. An exchange transaction has commercial substance if:

(a)the configuration (risk, timing and amount) of the cash flows of the asset received

differs from the configuration of the cash flows of the asset transferred; or

(b)the entity-specific value of the portion of the entity’s operations affected by the

transaction changes as a result of the exchange; and

(c)the difference in (a) or (b) is significant relative to the fair value of the assets

exchanged.

For the purpose of determining whether an exchange transaction has commercial substance, the entity-specific value of the portion of the entity’s operations affected by the transaction shall reflect post-tax cash flows. The result of these analyses may be clear without an entity having to perform detailed calculations.

26 The fair value of an asset is reliably measurable if (a) the variability in the range of reasonable

fair value measurements is not significant for that asset or (b) the probabilities of the various estimates within the range can be reasonably assessed and used when measuring fair value.

If an entity is able to measure reliably the fair value of either the asset received or the asset given up, then the fair value of the asset given up is used to measure the cost of the asset received unless the fair value of the asset received is more clearly evident.

27 The cost of an item of property, plant and equipment held by a lessee under a finance lease is

determined in accordance with FRS 17.

28 The carrying amount of an item of property, plant and equipment may be reduced by

government grants in accordance with FRS 20 Accounting for Government Grants and Disclosure of Government Assistance.

Measurement after recognition

29 An entity shall choose either the cost model in paragraph 30 or the revaluation model

in paragraph 31 as its accounting policy and shall apply that policy to an entire class of property, plant and equipment.

Cost model

30 After recognition as an asset, an item of property, plant and equipment shall be carried

at its cost less any accumulated depreciation and any accumulated impairment losses.

Revaluation model

31 After recognition as an asset, an item of property, plant and equipment whose fair

value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations shall be made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period.

32–33 [Deleted]

34 The frequency of revaluations depends upon the changes in fair values of the items of

property, plant and equipment being revalued. When the fair value of a revalued asset differs materially from its carrying amount, a further revaluation is required. Some items of property, plant and equipment experience significant and volatile changes in fair value, thus necessitating annual revaluation. Such frequent revaluations are unnecessary for items of property, plant and equipment with only insignificant changes in fair value. Instead, it may be necessary to revalue the item only every three or five years.

35 When an item of property, plant and equipment is revalued, the carrying amount of that asset

is adjusted to the revalued amount. At the date of the revaluation, the asset is treated in one of the following ways:

(a)the gross carrying amount is adjusted in a manner that is consistent with the

revaluation of the carrying amount of the asset. For example, the gross carrying

amount may be restated by reference to observable market data or it may be restated

proportionately to the change in the carrying amount. The accumulated depreciation at

the date of the revaluation is adjusted to equal the difference between the gross

carrying amount and the carrying amount of the asset after taking into account

accumulated impairment losses; or

(b)the accumulated depreciation is eliminated against the gross carrying amount of the

asset.

The amount of the adjustment of accumulated depreciation forms part of the increase or decrease in carrying amount that is accounted for in accordance with paragraphs 39 and 40.

36 If an item of property, plant and equipment is revalued, the entire class of property,

plant and equipment to which that asset belongs shall be revalued.

37 A class of property, plant and equipment is a grouping of assets of a similar nature and use in

an entity’s operations. The following are examples of separate classes:

(a)land;

(b)land and buildings;

(c)machinery;

(d)ships;

(e)aircraft;

(f)motor vehicles;

(g)furniture and fixtures; and

(h)office equipment.

38 The items within a class of property, plant and equipment are revalued simultaneously to

avoid selective revaluation of assets and the reporting of amounts in the financial statements that are a mixture of costs and values as at different dates. However, a class of assets may be revalued on a rolling basis provided revaluation of the class of assets is completed within a short period and provided the revaluations are kept up to date.

39 If an asset’s carrying amount is increased as a result of a revaluation, the increase

shall be recognised in other comprehensive income and accumulated in equity under the heading of revaluation surplus. However, the increase shall be recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss.

40 If an asset’s carrying amount is decreased as a result of a revaluation, the decrease

shall be recognised in profit or loss. However, the decrease shall be recognised in other comprehensive income to the extent of any credit balance existing in the revaluation surplus in respect of that asset. The decrease recognised in other comprehensive income reduces the amount accumulated in equity under the heading of revaluation surplus.

41 The revaluation surplus included in equity in respect of an item of property, plant and

equipment may be transferred directly to retained earnings when the asset is derecognised.

This may involve transferring the whole of the surplus when the asset is retired or disposed of.

However, some of the surplus may be transferred as the asset is used by an entity. In such a case, the amount of the surplus transferred would be the difference between depreciation based on the revalu ed carrying amount of the asset and depreciation based on the asset’s original cost. Transfers from revaluation surplus to retained earnings are not made through profit or loss.

42 The effects of taxes on income, if any, resulting from the revaluation of property, plant and

equipment are recognised and disclosed in accordance with FRS 12 Income Taxes.

Depreciation

43 Each part of an item of property, plant and equipment with a cost that is significant in

relation to the total cost of the item shall be depreciated separately.

44 An entity allocates the amount initially recognised in respect of an item of property, plant and

equipment to its significant parts and depreciates separately each such part. For example, it may be appropriate to depreciate separately the airframe and engines of an aircraft, whether owned or subject to a finance lease. Similarly, if an entity acquires property, plant and equipment subject to an operating lease in which it is the lessor, it may be appropriate to depreciate separately amounts reflected in the cost of that item that are attributable to favourable or unfavourable lease terms relative to market terms.

45 A significant part of an item of property, plant and equipment may have a useful life and a

depreciation method that are the same as the useful life and the depreciation method of another significant part of that same item. Such parts may be grouped in determining the depreciation charge.

46 To the extent that an entity depreciates separately some parts of an item of property, plant

and equipment, it also depreciates separately the remainder of the item. The remainder consists of the parts of the item that are individually not significant. If an entity has varying expectations for these parts, approximation techniques may be necessary to depreciate the remainder in a manner that faithfully represents the consumption pattern and/or useful life of its parts.

47 An entity may choose to depreciate separately the parts of an item that do not have a cost

that is significant in relation to the total cost of the item.

48 The depreciation charge for each period shall be recognised in profit or loss unless it

is included in the carrying amount of another asset.

49 The depreciation charge for a period is usually recognised in profit or loss. However,

sometimes, the future economic benefits embodied in an asset are absorbed in producing other assets. In this case, the depreciation charge constitutes part of the cost of the other asset and is included in its carrying amount. For example, the depreciation of manufacturing plant and equipment is included in the costs of conversion of inventories (see FRS 2).

Similarly, depreciation of property, plant and equipment used for development activities may be included in the cost of an intangible asset recognised in accordance with FRS 38 Intangible Assets.

Depreciable amount and depreciation period

50 The depreciable amount of an asset shall be allocated on a systematic basis over its

useful life.

51 The residual value and the useful life of an asset shall be reviewed at least at each

financial year-end and, if expectations differ from previous estimates, the change(s) shall be accounted for as a change in an accounting estimate in accordance with FRS 8 Accounting Policies, Changes in Accounting Estimates and Errors.

52 Depreciation is recognised even if the fair value of the asset exceeds its carrying amount, as

long as the asset’s residual value does not exceed its carrying amount.Repair and maintenance of an asset do not negate the need to depreciate it.

53 The depreciable amount of an asset is determined after deducting its residual value. In

practice, the residual value of an asset is often insignificant and therefore immaterial in the calculation of the depreciable amount.

54 The residual value of an asset may increase to an amount equal to or greater than the asset’s

carrying amount. If it does, the asset’s depreciation charge is zero unless and until its residual value subsequ ently decreases to an amount below the asset’s carrying amount.

55 Depreciation of an asset begins when it is available for use, ie when it is in the location and

condition necessary for it to be capable of operating in the manner intended by management. Depreciation of an asset ceases at the earlier of the date that the asset is classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with FRS 105 and the date that the asset is derecognised. Therefore, depreciation does not cease when the asset becomes idle or is retired from active use unless the asset is fully depreciated. However, under usage methods of depreciation the depreciation charge can be zero while there is no production.

56 The future economic benefits embodied in an asset are consumed by an entity principally

through its use. However, other factors, such as technical or commercial obsolescence and wear and tear while an asset remains idle, often result in the diminution of the economic benefits that might have been obtained from the asset. Consequently, all the following factors are considered in determining the useful life of an asset:

(a)expected usage of the asset. Usage is assessed by reference to the asset’s expected

capacity or physical output.

(b)expected physical wear and tear, which depends on operational factors such as the

number of shifts for which the asset is to be used and the repair and maintenance

programme, and the care and maintenance of the asset while idle.

(c)technical or commercial obsolescence arising from changes or improvements in

production, or from a change in the market demand for the product or service output of

the asset.

(d)legal or similar limits on the use of the asset, such as the expiry dates of related leases.

57 The useful life of an asset is defined in terms of the asset’s expected utility to the entity. The

asset management policy of the entity may involve the disposal of assets after a specified time or after consumption of a specified proportion of the future economic benefits embodied in the asset. Therefore, the useful life of an asset may be shorter than its economic life. The estimation of the useful life of the asset is a matter of judgement based on the experience of the entity with similar assets.

58 Land and buildings are separable assets and are accounted for separately, even when they

are acquired together. With some exceptions, such as quarries and sites used for landfill, land has an unlimited useful life and therefore is not depreciated. Buildings have a limited useful life and therefore are depreciable assets. An increase in the value of the land on which a building stands does not affect the determination of the depreciable amount of the building.

59 If the cost of land includes the costs of site dismantlement, removal and restoration, that

portion of the land asset is depreciated over the period of benefits obtained by incurring those costs. In some cases, the land itself may have a limited useful life, in which case it is depreciated in a manner that reflects the benefits to be derived from it.

Depreciation method

60 The depreciation method used shall reflect the pattern in which the asset’s future

economic benefits are expected to be consumed by the entity.

61 The depreciation method applied to an asset shall be reviewed at least at each financial

year-end and, if there has been a significant change in the expected pattern of consumption of the future economic benefits embodied in the asset, the method shall be changed to reflect the changed pattern. Such a change shall be accounted for as a change in an accounting estimate in accordance with FRS 8.

62 A variety of depreciation methods can be used to allocate the depreciable amount of an

asset on a systematic basis over its useful life. These methods include the straight-line method, the diminishing balance method and the units of production method. Straight-line depreciation results in a constant charge over the useful life if the asset’s resid ual value does not change. The diminishing balance method results in a decreasing charge over the useful life. The units of production method results in a charge based on the expected use or output.

The entity selects the method that most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. That method is applied consistently from period to period unless there is a change in the expected pattern of consumption of those future economic benefits.

Impairment

63 To determine whether an item of property, plant and equipment is impaired, an entity applies

FRS 36 Impairment of Assets. That Standard explains how an entity reviews the carrying amount of its assets, how it determines the recoverable amount of an asset, and when it recognises, or reverses the recognition of, an impairment loss.

64 [Deleted]

Compensation for impairment

65 Compensation from third parties for items of property, plant and equipment that were

impaired, lost or given up shall be included in profit or loss when the compensation becomes receivable.

66 Impairments or losses of items of property, plant and equipment, related claims for or

payments of compensation from third parties and any subsequent purchase or construction of replacement assets are separate economic events and are accounted for separately as follows:

(a)impairments of items of property, plant and equipment are recognised in accordance

with FRS 36;

(b)derecognition of items of property, plant and equipment retired or disposed of is

determined in accordance with this Standard;

(c)compensation from third parties for items of property, plant and equipment that were

impaired, lost or given up is included in determining profit or loss when it becomes

receivable; and

(d)the cost of items of property, plant and equipment restored, purchased or constructed

as replacements is determined in accordance with this Standard. Derecognition

67 The carrying amount of an item of property, plant and equipment shall be

derecognised:

(a)on disposal; or

(b)when no future economic benefits are expected from its use or disposal.

68 The gain or loss arising from the derecognition of an item of property, plant and

equipment shall be included in profit or loss when the item is derecognised (unless FRS 17 requires otherwise on a sale and leaseback). Gains shall not be classified as revenue.

68A However, an entity that, in the course of its ordinary activities, routinely sells items of property, plant and equipment that it has held for rental to others shall transfer such assets to inventories at their carrying amount when they cease to be rented and become held for sale.

The proceeds from the sale of such assets shall be recognised as revenue in accordance with FRS 18 Revenue. FRS 105 does not apply when assets that are held for sale in the ordinary course of business are transferred to inventories.

69 The disposal of an item of property, plant and equipment may occur in a variety of ways (eg

by sale, by entering into a finance lease or by donation). In determining the date of disposal of an item, an entity applies the criteria in FRS 18 for recognising revenue from the sale of goods. FRS 17 applies to disposal by a sale and leaseback.

70 If, under the recognition principle in paragraph 7, an entity recognises in the carrying amount

of an item of property, plant and equipment the cost of a replacement for part of the item, then it derecognises the carrying amount of the replaced part regardless of whether the replaced part had been depreciated separately. If it is not practicable for an entity to determine the carrying amount of the replaced part, it may use the cost of the replacement as an indication of what the cost of the replaced part was at the time it was acquired or constructed.

71 The gain or loss arising from the derecognition of an item of property, plant and

equipment shall be determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.

72 The consideration receivable on disposal of an item of property, plant and equipment is

recognised initially at its fair value. If payment for the item is deferred, the consideration received is recognised initially at the cash price equivalent. The difference between the nominal amount of the consideration and the cash price equivalent is recognised as interest revenue in accordance with FRS 18 reflecting the effective yield on the receivable.

Disclosure

73 The financial statements shall disclose, for each class of property, plant and

equipment:

(a)the measurement bases used for determining the gross carrying amount;

(b)the depreciation methods used;

(c)the useful lives or the depreciation rates used;

(d)the gross carrying amount and the accumulated depreciation (aggregated with

accumulated impairment losses) at the beginning and end of the period; and

(e) a reconciliation of the carrying amount at the beginning and end of the period

showing:

(i)additions;

(ii)assets classified as held for sale or included in a disposal group classified as held for sale in accordance with FRS 105 and other disposals;

(iii)acquisitions through business combinations;

(iv)increases or decreases resulting from revaluations under paragraphs 31, 39 and 40 and from impairment losses recognised or reversed in other

comprehensive income in accordance with FRS 36;

(v)impairment losses recognised in profit or loss in accordance with FRS 36;

(vi)impairment losses reversed in profit or loss in accordance with FRS 36;

(vii)depreciation;

(viii)the net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation

currency, including the translation of a foreign operation into the

presentation currency of the reporting entity; and

(ix)other changes.

74 The financial statements shall also disclose:

(a)the existence and amounts of restrictions on title, and property, plant and

equipment pledged as security for liabilities;

(b)the amount of expenditures recognised in the carrying amount of an item of

property, plant and equipment in the course of its construction;

(c)the amount of contractual commitments for the acquisition of property, plant and

equipment; and

(d)if it is not disclosed separately in the statement of comprehensive income, the

amount of compensation from third parties for items of property, plant and

equipment that were impaired, lost or given up that is included in profit or loss.

75 Selection of the depreciation method and estimation of the useful life of assets are matters of

judgement. Therefore, disclosure of the methods adopted and the estimated useful lives or depreciation rates provides users of financial statements with information that allows them to review the policies selected by management and enables comparisons to be made with other entities. For similar reasons, it is necessary to disclose:

(a)depreciation, whether recognised in profit or loss or as a part of the cost of other

assets, during a period; and

(b)accumulated depreciation at the end of the period.

76 In accordance with FRS 8 an entity discloses the nature and effect of a change in an

accounting estimate that has an effect in the current period or is expected to have an effect in subsequent periods. For property, plant and equipment, such disclosure may arise from changes in estimates with respect to:

(a)residual values;

(b)the estimated costs of dismantling, removing or restoring items of property, plant and

equipment;

(c)useful lives; and

(d)depreciation methods.

77 If items of property, plant and equipment are stated at revalued amounts, the following

shall be disclosed in addition to the disclosures required by FRS 113:

(a)the effective date of the revaluation;

(b)whether an independent valuer was involved;

(c)[deleted]

(d)[deleted]

(e)for each revalued class of property, plant and equipment, the carrying amount

that would have been recognised had the assets been carried under the cost

model; and

(f)the revaluation surplus, indicating the change for the period and any restrictions

on the distribution of the balance to shareholders.

78 In accordance with FRS 36 an entity discloses information on impaired property, plant and

equipment in addition to the information required by paragraph 73(e)(iv)–(vi).

79 Users of financial statements may also find the following information relevant to their needs:

(a)the carrying amount of temporarily idle property, plant and equipment;

(b)the gross carrying amount of any fully depreciated property, plant and equipment that is

still in use;

(c)the carrying amount of property, plant and equipment retired from active use and not

classified as held for sale in accordance with FRS 105; and

(d)when the cost model is used, the fair value of property, plant and equipment when this

is materially different from the carrying amount.

Therefore, entities are encouraged to disclose these amounts.

Transitional provisions

80 The requirements of paragraphs 24–26 regarding the initial measurement of an item of

property, plant and equipment acquired in an exchange of assets transaction shall be applied prospectively only to future transactions.

80A Paragraph 35 was amended by Improvements to FRSs, issued in January 2014. An entity shall apply that amendment to all revaluations recognised in annual periods beginning on or after the date of initial application of that amendment and in the immediately preceding annual period. An entity may also present adjusted comparative information for any earlier periods presented, but it is not required to do so. If an entity presents unadjusted comparative information for any earlier periods, it shall clearly identify the information that has not been adjusted, state that it has been presented on a different basis and explain that basis. Effective date

81 An entity shall apply this Standard for annual periods beginning on or after 1 January 2005.

Earlier application is encouraged. If an entity applies this Standard for a period beginning before 1 January 2005, it shall disclose that fact. For an enterprise which had:

(a)revalued its property, plant and equipment before 1st January 1984 (in accordance

with the prevailing accounting standard at that time); or

(b)performed any one-off revaluation on its property, plant and equipment between

1st January 1984 and 31st December 1996 (both dates inclusive), there will be no

need for the enterprise to revalue its assets in accordance with paragraph 31 of

this Standard.

In this paragraph, “one-off revaluation” means any instance where an item of property, plant and equipment was revalued only once between 1st January 1984 and 31st December 1996 (both dates inclusive). Where an item of property, plant and equipment has been revalued more than once between 1st January 1984 and 31st December 1996 (both dates inclusive), the company should explain why the particular item of property, plant and equipment should be exempted, and the auditor’s concurrence of the explanation is required.

81A An entity shall apply the amendments in paragraph 3 for annual periods beginning on or after

1 January 2006. If an entity applies FRS 106 for an earlier period, those amendments shall be

applied for that earlier period.

81B FRS 1 Presentation of Financial Statements(as revised in 2008) amended the terminology used throughout FRSs. In addition it amended paragraphs 39, 40 and 73(e)(iv). An entity shall apply those amendments for annual periods beginning on or after 1 January 2009. If an entity applies FRS 1 (revised 2008) for an earlier period, the amendments shall be applied for that earlier period.

81C FRS 103 Business Combinations (as revised in 2009) amended paragraph 44. An entity shall apply that amendment for annual periods beginning on or after 1 July 2009. If an entity applies FRS 103 (revised 2009) for an earlier period, the amendment shall also be applied for that earlier period.

81D Paragraphs 6 and 69 were amended and paragraph 68A was added by Improvements to FRSs issued in October 2008. An entity shall apply those amendments for annual periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies the amendments for an earlier period it shall disclose that fact and at the same time apply the related amendments to FRS 7 Statement of Cash Flows.

81E Paragraph 5 was amended by Improvements to FRSs issued in October 2008. An entity shall apply that amendment prospectively for annual periods beginning on or after 1 January 2009.

会计准则解释号

附件： 企业会计准则解释第3号 （征求意见稿） 一、首次执行企业会计准则的企业，应当如何确定首次执行日长期股权投资的认定成本？ 答：自2009年1月1日起及以后首次执行企业会计准则的企业，原持有的长期股权投资，除同一控制下企业合并形成的长期股权投资外，均应按照该项投资原账面价值作为首次执行日的认定成本。同一控制下企业合并形成的长期股权投资，应当执行《企业会计准则第38号——首次执行企业会计准则》第五条（一）的规定。 二、采用成本法核算的长期股权投资，被投资单位宣告发放的现金股利或利润，应当如何进行会计处理？ 答：采用成本法核算的长期股权投资，应当按照被投资单位宣告发放的现金股利或利润确认当期的投资收益，不再划分是否属于投资前和投资后被投资单位实现的净利润。 企业按照上述规定确认自被投资单位应分得的现金股利或利润

后，应当考虑长期股权投资可能存在的减值迹象，同时关注该长期股权投资的账面价值是否大于享有被投资单位合并财务报表中净资产（包括相关商誉）账面价值的份额，以及当期宣告发放的现金股利或利润是否超过被投资单位综合收益等情况。 三、在股份支付的确认和计量中，应当如何正确运用可行权条件和非可行权条件？ 答：企业根据国家有关规定实行股权激励的，股份支付协议中确定的相关条件，不得随意变更。可行权条件满足前，职工或其他方不得获取权益工具或现金等。 可行权条件是指能够确定企业是否得到职工或其他方提供的服务、且该服务使职工或其他方具有获取股份支付协议规定的权益工具或现金等权利的条件；反之，为非可行权条件。可行权条件包括服务期限条件和业绩条件。服务期限条件是指职工完成规定服务期限才可行权的条件。业绩条件是指职工完成规定服务期限且企业已经达到特定业绩目标才可行权的条件，具体包括市场条件和非市场条件。 企业在确定权益工具授予日的公允价值时，应当考虑股份支付

企业会计准则第号固定资产

企业会计准则第4号固定资产 第一章总则 第一条为了规范固定资产的确认、计量和相关信息的披露，根据《企业会计准则一一基本准则》，制定本准则。 第二条下列各项适用其他相关会计准则： ㈠经济林木和产役畜等生物资产，适用《企业会计准则第5号一一生物资产》。 ㈡矿区权益和石油、天然气矿产储量，适用《企业会计准则第27号一一石油天然气开采》。 ㈢作为投资性房地产的建筑物，适用《企业会计准则第3号一一投资性房地产》。 第二章确认 第三条固定资产，是指同时具有下列两个特征的有形资产： ㈠为生产商品、提供劳务、出租或经营管理而持有的； ㈡使用寿命超过一个会计期间。 使用寿命，是指企业使用固定资产的预计期间，或者该固定资产所能生产产品或提供劳务的 数量。 第四条固定资产同时满足下列条件的，才能予以确认： ㈠该固定资产包含的经济利益很可能流入企业； ㈡该固定资产的成本能够可靠计量。 第五条固定资产的各组成部分具有不同使用寿命或者以不同方式为企业提供经济利益，使用不同折旧率或折旧方法的，应当分别将各组成部分确认为单项固定资产。 第六条企业与固定资产有关的后续支出，符合本准则第四条规定的确认条件的，应当计入固定资产成本；不符合本准则第四条规定的确认条件的，应当在发生时计入当期损益。 第三章初始计量 第七条固定资产应当按照成本计量。 第八条外购固定资产的成本，包括购买价款、进口关税和其他税费，使固定资产达到预定可使用状态前所发生的可归属于该项资产的场地整理费、运输费、装卸费、安装费和专业人 员服务费等。 以一笔款项购入多项没有单独标价的固定资产，应当按照各项固定资产公允价值比例对总成 本进行分配，分别确定各项固定资产的成本。 第九条自行建造固定资产的成本，由建造该项资产达到预定可使用状态前所发生的必要 支出构成。 第十条应计入固定资产成本的借款费用，按照《企业会计准则第17号一一借款费用》的 规定处理。 第十一条投资者投入固定资产的成本，应当按照投资合同或协议约定的价值确定，但合 同或协议约定价值不公允的除外。 第十二条企业合并、非货币性资产交换、债务重组、融资租赁取得的固定资产的成本， 应当分别按照《企业会计准则第20号一一企业合并》、《企业会计准则第7号-非货币性资产交换》、 《企业会计准则第12号一一债务重组》和《企业会计准则第21号一一租赁》确定。 第四章后续计量

东财《特殊会计准则》在线作业二-0027

东财《特殊会计准则》在线作业二-0027 下列有关境外经营净投资套期会计处理的表述中，不正确的是（） A:原直接计入所有者权益的套期工具的利得或损失应在期末转出，计入当期损益 B:原直接计入所有者权益的套期工具的利得或损失应在处置境外经营时予以转出 C:套期工具形成的利得或损失中属于有效套期的部分直接计入所有者权益D:套期工具形成的利得或损失中属于无效套期的部分应当计入当期损益 答案：A 关于以现金结算的股分支付，下列说法中正确的是（） A:应当按照企业承担的以股份或其他权益工具为基础计算确定的负债的账面价值计量 B:应当按照企业承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量 C:应当按照企业承担的以股份或其他权益工具为基础计算确定的负债在授予日的公允价值计量 D:应当按照企业承担的以股份或其他权益工具为基础计算确定的负债在行权日的公允价值计量 答案：B 下列中的（）不属于保险合同的主体。 A:保险人 B:保险经纪人 C:投保人 D:被保险人

答案：B 计提折耗和减值损失以（）为中心。 A:矿区 B:单井 C:集输系统 D:压力系统 答案：A 2009年7月1日，某建筑公司与客户签订一份固定造价的建造合同，建造一 幢办公楼，预计2010年12月31日完工；合同总金额为12000万元，预计总成本为10000万元。截止2009年12月31日，该建筑公司实际发生合同成本3000万元。假定该建筑合同的结果能够可靠地估计，2009年度对该项建造合同确认的收入为（）。 A:3500 B:3000 C:3600 D:3200 答案：C 如果企业既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬， 并放弃了对该金融资产的控制，则下列各项处理方法中最为恰当的应是（）。A:对该金融资产继续确认 B:对该金融资产按企业继续涉入的程度继续确认 C:对该金融资产终止确认 D:对该金融资产继续涉入 答案：C

《企业会计准则解释第3号》解读

《企业会计准则解释第3号》解读 《企业会计准则解释第3号》解读 乔元芳 五、在股份支付的确认和计量中，应当如何正确运用可行权条件和非可行权条件？ 答：企业根据国家有关规定实行股权激励的，股份支付协议中确定的相关条件，不得随意变更。其中，可行权条件是指能够确定企业是否得到职工或其他方提供的服务、且该服务使职工或其他方具有获取股份支付协议规定的权益工具或现金等权利的条件；反之，为非可行权条件。可行权条件包括服务期限条件或业绩条件。服务期限条件是指职工或其他方完成规定服务期限才可行权的条件。业绩条件是指职工或其他方完成规定服务期限且企业已经达到特定业绩目标才可行权的条件，具体包括市场条件和非市场条件。 企业在确定权益工具授予日的公允价值时，应当考虑股份支付协议规定的可行权条件中的市场条件和非可行权条件的影响。股份支付存在非可行权条件的，只要职工或其他方满足了所有可行权条件中的非市场条件（如服务期限等），企业应当确认已得到服务相对应的成本费用。

在等待期内如果取消了授予的权益工具，企业应当对取消所授予的权益性工具作为加速行权处理，将剩余等待期内应确认的金额立即计入当期损益，同时确认资本公积。职工或其他方能够选择满足非可行权条件但在等待期内未满足的，企业应当将其作为授予权益工具的取消处理。 【解读】根据中国证监会2008年11月19日发布的《上市公司执行企业会计准则监管报告[2007]》，2007年上市公司执行股份支付准则存在的主要问题有两个：一是等待期的确定比较随意；二是权益工具公允价值的估计在模型设计和参数选择方面还存在问题。财政部会计司2008年7月4日发布的《关于我国上市公司2007年执行新会计准则情况的分析报告》还显示，有的股份支付计划在实施中，对设定的业绩条件作了较大调整，认为值得关注。另外，2008年1月，IASB就行权条件及取消等问题修改了《国际财务报告准则第2号——以股份为基础的支付》。笔者认为，这些就是出台本解释上述规定的主要背景。本解释的发布加上《企业会计准则讲解》（2008）新增的关于权益工具公允价值确定方法应考虑的诸多因素，《企业会计准则第11号——股份支付》不断完善，有利于进一步规范我国股份支付的会计处理，当然也有利于我国会计准则持续与国际财务报告准则趋同。1. 本解释首次按新修订的《国际财务报告准则第2号——以股份为基础的支付》，修改了“可行权条件”（Vesting

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