“资产减值”我们已经讨论到第五篇啦，作为结篇，我们将介绍中国《企业会计准则第8号——资产减值》和国际会计准则IAS36——Impairment of Assets两套准则中差异最大的一部分——资产减值的转回。

一、基本规定比较

中国企业会计准则第8号还有第十七条明确规定：“资产减值损失一经确认，在以后会计期间不得转回。”而在国际会计准则IAS36中，只要满足一定的条件，资产减值是可以转回的。下面我们就来具体解析这一部分的规定。

“An entity shall assess at the end of each reporting period whether there is any indication that an impairment loss recognised in prior periods for an asset other than goodwill may no longer exist or may have decreased. If any such indication exists, the entity shall estimate the recoverable amount of that asset.”

首先，IAS36规定每个会计期间结束时，企业应当评估是否存在迹象表明之前确认的资产减值损失（除商誉的减值损失）不再存在或者有所减少。如果有迹象，企业应当再次评估资产的可回收金额。

那么企业应当关注哪些迹象呢，IAS36从外部信息和内部信息两方面给出了建议：

外部信息

（External sources of information）：

“(a)there are observable indications that the asset’s value has increased significantly during the period.

（有可观察到的迹象表明资产的价值在该期间内显著上升。）

(b)significant changes with a favourable effect on the entity havetaken place during the period, or will take place in the near future,in the technological, market, economic or legal environment in which the entity operates or in the market to which the asset is dedicated.

（企业所处的或者该资产所属的技术、市场、经济或法律环境，在当期发生了或者在不久的将来会发生有利的显著变化。）

(c)market interest rates or other market rates of return on investments have decreased during the period, and those decreases are likely to affect the discount rate used in calculating the asset’s value in use and increase the asset’s recoverable amount materially.”

（市场利率或者其他市场资产回报率在当期降低，而利率或其他回报率的降低可能影响折现率（用于计算资产预计未来现金流量的现值）从而提高资产的可回收金额。）

内部信息

（Internal sources of information）：

“(d)significant changes with a favourable effect on the entity have taken place during the period, or are expected to take place in the near future, in the extent to which, or manner in which, the asset is used or is expected to be used. These changes include costs incurred during the period to improve or enhance the asset’s performance or restructure the operation to which the asset belongs.

（资产使用或预计使用方式和使用程度已经发生或在最近将来将要发生重大改变，对企业有有利影响。这些改变包括当期发生资本支出，对资产加以改良或改进；计划重组资产所属业务。）

(e)evidence is available from internal reporting that indicates thatthe economic performance of the asset is, or will be, better thanexpected.”

（内部报告所提供的证据表明，资产的经营业绩已经或将会比预期的好。）

我们可以看到这些列举出的迹象跟IAS36列举出的判定资产发生减值的迹象是对应的。

“An impairment loss recognised in prior periods for an asset other than

goodwill shall be reversed if, and only if, there has been a change in the estimates used to determine the asset’s recoverable amount since the last impairment loss was recognised. If this is the case, the carrying amount of the asset shall be increased to its recoverable amount. That increase is a reversal of an impairment loss.”

跟中国企业会计准则第8号相同的是，IAS36也规定商誉的资产减值损失是不能转回的。（“An impairment loss recognised for goodwill shall not be reversed in a subsequent period.”）而在IAS36下，除商誉减值损失以外的资产减值损失当且仅当在上次资产减值被确认后，对该资产的可回收金额的估计发生了改变时可以被转回。当这种情况发生时，资产的账面价值应当增至其新的可回收金额。

二、单项资产和资产组的减值损失转回

以上段落中所涉及的“the asset”都是包括单项资产（an individual asset）和资产组（a cash-generating unit）的，下面我们将单项资产和资产组的减值损失转回分开来介绍。

单项资产的减值损失转回（Reverse an impairment loss for an individual asset）：

“The increased carrying amount of an asset other than goodwillattributable to a reversal of an impairment loss shall not exceed thecarrying amount that would have been determined (net of amortisationor depreciation) had no impairment loss been recognised for the asset in prior years.”

（由于资产减值的转回而增加的资产帐面价值，不能高于资产以前年度没有确认资产减值损失时的帐面价值（减去摊销或折旧后的净值）。）

“A reversal of an impairment loss for an asset other than goodwill shall be recognised immediately in profit or loss, unless the asset is carried at revalued amount in accordance with another IFRS (for example, therevaluation model in IAS 16). Any reversal of an impairment loss of arevalued asset shall be treated as a revaluation increase in accordancewith that other IFRS.”

（资产减值损失的转回应立即在损益表中作为损益确认，除非企业按照其它国际会计准则要求，资产是以重估价值入帐的（例如IAS16“固定资产”中的重估价值模型）。按照重估价值法入账的资产的减值损失转回应作为重估值的增加，遵照其他相关国际会计准则进行处理。）

“After a reversal of an impairment loss is recognised, the depreciation

(amortisation) charge for the asset shall be adjusted in future periods to allocate the asset’s revised carrying amount, less its residual value (if any), on a systematic basis over its remaining useful life.”

（资产减值损失转回被确认后，在剩余的使用寿命中，该资产的折旧（或摊销）应按调整过后的新帐面价值减去其残值的净值予以调整。）

资产组的减值损失转回（Reversing an impairment loss for a cash-generating unit）

“A reversal of an impairment loss for a cash-generating unit shall be

allocated to the assets of the unit, except for goodwill, prorata with the carrying amounts of those assets. These increases in carrying amountsshall be treated as reversals of impairment losses for individual assetsand recognised.”

（资产组的减值损失转回应当按照组成资产组的各项资产的账面价值的比例被分配到各项资产上（除商誉外）。账面价值的增加应当被处理成单项资产的减值损失转回且予以确认。）

“In allocating a reversal of an impairment loss for a cash-generating unit, the carrying amount of an asset shall not be increased above the lower of:

(a) its recoverable amount (if determinable); and

(b) the carrying amount that would have been determined (net of amortisation or depreciation) had no impairment loss been recognised for the asset in prior periods.”

（在分配资产组减值损失转回值时，各项资产的帐面价值不应高于以下两者中较低者：

（1）资产可收回价值（如果可确定）；

（2）如果以前年度没有确认资产减值损失，所确定的资产帐面价值（减去摊销和折旧后的净值）。）

以上，我们就介绍了IAS36中关于资产减值转回的主要规定。那么问题来了，为什么中国企业会计准则不允许资产减值在后期转回呢？主要原因是如果规定资产减值可以转回，那么就给了某些企业操纵利润的空间，例如在企业经营状况好的年份计提资产减值准备，在经营状况差的年份将资产减值准备转回从而增加当年利润，这样利润表上显示出来的信息就是有蒙蔽性的。在旧准则中并没有禁止资产减值转回，人为调整利润的行为屡屡出现，所以出于对我国当前会计环境的现实状况的考虑，2006年颁布的新准则中就明确规定已计提的减值准备不允许转回。但是，如果涉及到国际业务或者当企业应当按照国际会计准则进行会计处理时，只要满足准则所列示的要求，资产减值是允许转回的，这一差别也许在某些情况下可以给企业带来有利影响。

参考文献：

1.中国《企业会计准则第8号——资产减值》

2.国际会计准则IAS36--Impairment of Assets

注：在本文中，括号部分的中文为叁墨团队成员的翻译，若有不妥之处，请读者提出并指正，叁墨团队期待和读者们进行交流讨论。

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