The Recoverable Amount of the following assets in the scope of IAS 36 must be assessed each year: (1) intangible assets with indefinite useful lives; (2)intangible assets not yet available for use; and (3) goodwill acquired in a business combination.
The Recoverable Amount of other assets is assessed only when there is an indication that the asset may be impaired.
If the carrying amount exceeds the Recoverable Amount, the asset is described as impaired. The entity must reduce the carrying amount of the asset to its Recoverable Amount, and recognise an impairment loss.
Recoverable Amount is the higher of (a) fair value less costs to sell and (b) value in use.
If it is not possible to determine the Recoverable Amount for the individual asset, then determine Recoverable Amount for the asset s cash-generating unit (“CGU”, 資產(chǎn)組). [IAS 36.66] The CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. [IAS 36.6]
商譽(yù)減值
就商譽(yù)的減值測(cè)試而言，對(duì)于因企業(yè)合并形成的商譽(yù)的賬面價(jià)值，自購買日起按照合理的方法分?jǐn)傊料嚓P(guān)的資產(chǎn)組；難以分?jǐn)傊料嚓P(guān)的資產(chǎn)組的，將其分?jǐn)傊料嚓P(guān)的資產(chǎn)組組合。相關(guān)的資產(chǎn)組或者資產(chǎn)組組合，是能夠從企業(yè)合并的協(xié)同效應(yīng)中受益的資產(chǎn)組或者資產(chǎn)組組合。
To test for impairment, goodwill must be allocated to each of the acquirer s CGU, or groups of CGU, that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units or groups of units.