IAS 16 中英文對照版-來看看自己能搞定不

ACCA 考試：F7、P2

F7和P2學(xué)員在剛接觸我們的課程時，大多反饋無法解讀教材中提到的各項(xiàng)會計(jì)準(zhǔn)則。主要原因之一是存在語言障礙，在此文章中，我們會采取中英對照的方式來一一解讀IAS 16號國際會計(jì)準(zhǔn)則。

IAS 16 Property, Plant and Equipment

國際會計(jì)準(zhǔn)則第16號-不動產(chǎn)、廠房和設(shè)備

1. Scope

This standard is applied in accounting for property, plant and equipment, except when another IFRS requires or permits a different treatment.

1. 本號準(zhǔn)則適用于對不動產(chǎn)、廠房和設(shè)備的會計(jì)處理，除非有另外的國際會計(jì)準(zhǔn)則，要求或允許采用不同的會計(jì)處理方法。

2. Exclusions

IAS 16 does not apply to:

biological assets which relate to agricultural activity (IAS 41); or

mineral rights and reserves such as oil, natural gas and similar non-regenerative resources.

2. 本號準(zhǔn)則不適用于：

森林及類似的再生性自然資源；或者礦產(chǎn)權(quán)，礦產(chǎn)、石油、天然氣和類似的非再生性資源的勘探和開采。

3. Terminology

Property, plant and equipment─tangible assets which:are held for use in the production or supply of goods or services or for rental or for admin purposes; andare expected to be used during more than one period.

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

Depreciable amount─the cost (or other amount substituted for cost) less its residual value.

Useful life─either the period of time over which an asset is expected to be used, or the number of production or similar units expected to be obtained from the asset.

Cost─the amount of cash/cash equivalents paid or the fair value of other consideration given to acquire an asset at the time of its acquisition or construction.

Residual value─an estimate of the amount which would currently be obtained from the disposal of the asset, after deducting the estimated costs of disposal, if the asset was already of the age and in the condition expected at the end of its useful life.

Carrying amount─the amount at which an asset is recognised in the statement of financial position after deducting any accumulated depreciation and accumulated impairment losses.

Impairment loss─the amount by which the carrying amount of an asset exceeds its recoverable amount.

3. 定義

不動產(chǎn)、廠房和設(shè)備，是指符合下列條件的有形資產(chǎn)：

企業(yè)為了在生產(chǎn)或供應(yīng)商品或勞務(wù)時使用、出租給其他人，或?yàn)榱斯芾淼哪康亩钟?；并且預(yù)期能在不止一個的期間內(nèi)使用。

折舊─是指將一項(xiàng)資產(chǎn)的可折舊金額在其使用年限內(nèi)作有規(guī)則的分配。

可折舊金額─是指一項(xiàng)資產(chǎn)的成本，或在財(cái)務(wù)報(bào)表中替代成本的其他金額，減去它的殘值使用年限。

成本─是指在購置或建造一項(xiàng)資產(chǎn)時，為獲得該項(xiàng)資產(chǎn)所支付的現(xiàn)金或現(xiàn)金等價物的金額，或者給予的其他價款的公允價值。

殘值─是指企業(yè)期望在一項(xiàng)資產(chǎn)的使用年限結(jié)束時獲得的，除去它的預(yù)期清理費(fèi)用后的凈額。

公允價值─是指在一項(xiàng)公平交易中，由熟悉情況并自愿交易的雙方能將一項(xiàng)資產(chǎn)進(jìn)行交換的金額。

帳面金額─是指一項(xiàng)資產(chǎn)在減去它的任何累計(jì)折舊以后計(jì)入資產(chǎn)負(fù)債表內(nèi)的金額。

可收回的金額─是指企業(yè)預(yù)期從一項(xiàng)資產(chǎn)的未來使用中可收回的金額，包括此項(xiàng)資產(chǎn)在清理時的殘值。

4. Recognition Criteria

An item of property, plant and equipment is recognised when:

It is probable that future economic benefits associated with the asset will flow to the entity, (satisfied when risks and rewards have passed to the entity); and the cost of the asset to the entity can be measured reliably.*

4.1 Capital Expenditures

Capital expenditure is incurred in:acquiring property and equipment intended for long-term use (benefits future accounting periods); andincreasing the revenue-earning capacity of an existing noncurrent asset (by increasing efficiency or useful life).

Items of capital expenditure (except for the cost of land) will ultimately be expensed to profit or loss (through depreciation) as the asset is "consumed" through its use.

4.2 Revenue Expenditures

Revenue expenditures, commonly called operating expenditures, are incurred in the daily running (operation) of the business.

Examples include:

Buying or manufacturing goods which are sold and providing services;

Selling and distributing goods;

Administration costs; and repairing long-term assets.

Revenue expenditures are charged to profit or loss immediately.

Thus, they are matched with the revenues of the accounting period.

4. 不動產(chǎn)、廠房和設(shè)備的確認(rèn)標(biāo)準(zhǔn)

一項(xiàng)不動產(chǎn)、廠房和設(shè)備在以下條件下應(yīng)確認(rèn)為一項(xiàng)資產(chǎn)：

與核資產(chǎn)有關(guān)的未來經(jīng)濟(jì)利益可能流入企業(yè)；和該資產(chǎn)對企業(yè)的成本能可靠地計(jì)量。

4.1 資本性支出

資本支出發(fā)生在：

獲得不動產(chǎn)和設(shè)備是為了長期使用（在未來會計(jì)期間受益）；和增加現(xiàn)有的非流動資產(chǎn)賺取收入的能力（通過提高效率和使用壽命）。

資本支出項(xiàng)目（不包括土地成本）至終將被費(fèi)用化計(jì)入損益（通過折舊）如同資產(chǎn)是通過使用而被“消耗”。

4.2收益性支出

收益性支出，通常稱為營業(yè)性支出，發(fā)生在日常運(yùn)行（經(jīng)營）的業(yè)務(wù)。

例如：

購買或制造為了銷售和提供服務(wù)的商品；

銷售和分銷的產(chǎn)品；

行政費(fèi)用；

修復(fù)長期資產(chǎn)。

收益性支出立即計(jì)入損益。

因此，它們與會計(jì)期間的收入相匹配。

5. Initial Measurement at Cost

Property, plant and equipment is initially measured at cost.

5.1 Components of Cost

Purchase price, including import duties and non-refundable purchase taxes (after deducting trade discounts and rebates.)

Directly attributable costs of bringing the asset to location and working condition, for example:

employee benefits (e.g. wages) arising directly from construction or acquisition;

costs of site preparation;

initial delivery and handling costs;

installation and assembly costs;

costs of testing proper functioning (net of any sale proceeds of items produced);

professional fees (e.g. architects and engineers); and

borrowing costs for qualifying assets in accordance with IAS 23,

An initial estimate of dismantling and removal costs (i.e. "decommissioning") the asset and restoring the site on which it is located. The obligation for this may arise either:

on acquisition of the item; or

as a consequence of using the item other than to produce inventory.

5.2 Exchange of Assets

Cost is measured at fair value of asset received, which is equal to fair value of the asset given up (e.g. trade-in or part-exchange) adjusted by the amount of any cash or cash equivalents transferred. Except when:

the exchange transaction lacks commercial substance; or

the fair value of neither the asset received nor the asset given up is reliably measurable.

Whether an exchange transaction has commercial substance depends on the extent to which the reporting entity's future cash flows are expected to change as a result of the transaction.

5. 不動產(chǎn)、廠房和設(shè)備的初始計(jì)量

符合確認(rèn)為資產(chǎn)條件的不動產(chǎn)、廠房和設(shè)備項(xiàng)目，至初應(yīng)按其成本進(jìn)行計(jì)量。

5.1 成本的構(gòu)成

不動產(chǎn)、廠房和設(shè)備項(xiàng)目的成本，應(yīng)由其購買價格，包括進(jìn)口稅和不能退回的購買稅（應(yīng)減去任何有關(guān)的商業(yè)折扣和回扣）。

任何使資產(chǎn)達(dá)到工作位置和狀態(tài)的直接的成本，例如：

直接因重組或收購產(chǎn)生的員工福利（例如工資）；

場地整理費(fèi)用；

首次運(yùn)輸和裝卸費(fèi)用；

安裝和裝配費(fèi)用；

測試正常運(yùn)行的費(fèi)用（扣除項(xiàng)目制作出售）；

專業(yè)費(fèi)用（如建筑師和工程師）；

借貸成本與IAS 23規(guī)定的合格資產(chǎn)初步估計(jì)的拆除和拆遷費(fèi)用（即“退役”）

關(guān)于資產(chǎn)和重建其資產(chǎn)位于的位置。這一義務(wù)可能出現(xiàn)在：

項(xiàng)目收購；或作為使用該項(xiàng)目以外的生產(chǎn)產(chǎn)品的后果。

5.2 資產(chǎn)交換

成本是按已收資產(chǎn)的公允價值計(jì)量，相當(dāng)于已轉(zhuǎn)讓的任何現(xiàn)金或現(xiàn)金等價物調(diào)整的資產(chǎn)（如以舊換新或部分交換）的公允價值。除了：

缺乏商業(yè)實(shí)質(zhì)的外匯交易；或

沒有收到資產(chǎn)或放棄的資產(chǎn)的公允價值的可靠計(jì)量。

交換交易是否具有商業(yè)實(shí)質(zhì)取決于報(bào)告主體未來現(xiàn)金流量預(yù)計(jì)是否因交易而改變。