随着许多实体从以下美国.S. 一般公认会计原则(美国.S. 国际财务报告准则(国际财务报告准则), it is important to be aware of the differences between the two standards when it comes to matters related to fair value and impairment testing guidance.
善意的分配
在你.S. 根据公认会计准则,商誉分配给一个实体的每个报告单位. A reporting unit is an operating segment or a segment one level below an operating segment (also referred to as a component). 根据国际财务报告准则, 与此同时, 商誉分配给实体的每个现金产生单位, with a CGU being the smallest identifiable group of assets that generates cash flows largely independent of those of other assets or groups of assets. 这种差异可能不会影响实体从U.S. 公认会计准则到国际财务报告准则, 然而, since depending on the circumstances a reporting unit and CGU could be identical.
商誉减值测试
在测试美国商誉减值时.S. 公认会计准则, the carrying value of a reporting unit is compared to its fair value. 损失在金额上确认, 如果有任何, 报告单位的账面价值超过其公允价值, 不得超过商誉的账面价值.1
CGU的承载值, 然而, 与国际财务报告准则减值测试下的可收回金额进行比较, 可收回金额以两者中较大者为准:
- CGU的公允价值减去出售成本,并且
- The value in use, or the present value of the cash flows expected to be generated by the CGU.
损失在金额上确认, 如果有任何, CGU的账面价值超过其可收回金额. 一般, any loss exceeding the carrying value of goodwill is allocated on a pro rata basis to the CGU’s other assets.
虽然有一些定义上的差异, 商誉减值测试可能会产生同样的结果.S. 公认会计准则和国际财务报告准则, since depending on the circumstances ‘value in use’ 根据国际财务报告准则 will often approximate fair value under U.S. 公认会计准则.
Unlike 国际财务报告准则, 然而, an entity may elect to perform a qualitative test for impairment under U.S. 公认会计准则在进行上述定量测试之前. If the qualitative test determines that it’s more likely than not there is no impairment, 该实体不需要进行定量测试. A private company may also elect to amortize acquired goodwill over a period of up to 10 years under U.S. 公认会计准则,一个在国际财务报告准则下不可用的选项.
无限期无形资产
Intangible assets with indefinite lives are recorded and tested for impairment in a way similar to goodwill, except that each intangible asset’s fair value is tested instead of the entire entity, with applicable impairment losses not to exceed the carrying amount of the asset.2
While impairment losses for indefinite-lived assets may not be reversed under U.S. 公认会计准则, 根据国际财务报告准则, when an asset impairment loss has been recognized previously the entity must perform annual tests for indicators of reversal. 如果出现逆转, 账面金额增加, 但调整后的金额不得超过初始金额. Note that goodwill is not subject to impairment loss reversal under either U.S. 公认会计准则或国际财务报告准则.
固定寿命资产
在你.S. 公认会计准则, an impairment loss is recognized on assets with defined lives when the carrying value of an asset group is greater than the undiscounted cash flows expected to be generated by the asset group. 3 如果未贴现现金流量小于账面价值, the loss is measured as the excess of the carrying value of the asset group over its fair value.
根据国际财务报告准则, an impairment loss is recognized when the carrying amount of an asset4 超过前面定义的可收回金额. The loss is measured as the excess of the carrying amount of the asset over its recoverable amount.
与商誉类似,美国资产负债表下的减值损失可能无法逆转.S. 公认会计准则,而国际财务报告准则要求每年对反转指标进行测试. 如果出现逆转, 账面金额增加, 但调整后的金额不得超过初始金额 adjusted for regular depreciation.
获得的意外事件
在你.S. 公认会计准则, an acquirer should recognize contingent assets and liabilities if their fair value can be determined. 当它不能, contingent assets and liabilities are only recognized if it is probable that an asset or liability exists on the acquisition date and the amount can be reasonably estimated.
根据国际财务报告准则, an acquirer records contingent liabilities of an acquiree only if they represent present obligations that can be quantified; acquired contingent assets are not recorded.
bet9游戏平台 has significant experience performing valuation services, including goodwill and intangible asset impairment analyses and intangible asset valuations, 为继美国之后的国际组织.S. 公认会计准则和国际财务报告准则. For more information about valuation and other business advisory services, 请拨打412联系乔尔·罗森塔尔.697.5387 or jrosenthal@sdcpa.com 或者412的史蒂夫·西蒙斯.697.5281 or sthimons@sdcpa.com. bet9游戏平台 also provides assurance and advisory services for international entities and organizations following 国际财务报告准则. For more information concerning international business matters and their impact to your organization, 请访问bet9游戏平台 我们对博客或发送电子邮件给我们 contactSD@korean-accident-lawyer.com.
1 说明假设ASU 2017-04已被采纳.