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✦It is possible that future economic benefits associated with the asset will flow to the entity

✦The cost of the asset can be measured reliable

✦The entity has control over the asset

其实以上的两个条件也和IAS 1-framework中对asset recognition基本要求一致:



✦第三,企业对资产有所有权 – 不过这个地方所有权强调的不是法律层面(legal form),而是实质性的所有权(substance)


1. Purchase price

2. Any cost directly attributable to bring the asset to the current location and condition necessary for it to be capable of operation in the manner intended by management

3.The initial estimate of the cost of dismantling and removing the item and restoring the site on which it is located

关于这个地方的purchase cost计量,大多数时候为现金交易金额,但我们也有一些特殊情况:

Sharebased payment (IFRS 2)- 企业在购置PPE的时候,可以以股票或者其他形式equity instrument作为consideration(对价)。根据IFRS 2规定:

✔Ifthe fair value of the good or service can be measured reliable, the transaction would be measured at the fair value of the goods and services received at the date they were received.

✔If the fair valueof the good or servicecannot be measured reliable, the transaction wouldbe measured at the value of the equity instruments at the grant date.

Governmentgrant (IAS 20)–企业在购买固定资产的时候,也可能会收到政府补贴。根据IAS 20规定:

✔Capital-related grant can either be deducted from the cost of the asset or can be recorded as adeferred income and amortized through the useful life of the asset.

Lease(IAS 17)–企业在购买固定资产的时候也可能是通过融资租赁(finance lease)的形式,根据IAS 17规定,企业需要做以下计量:

✔Leased asset and liability should be capitalized by the lessee, at the lower of the Fair value of the leased asset or the present value of minimum lease payments.

✔Lessee should charge the depreciation expense to income statement, and depreciated over the shorter of its useful life or the lease term (including secondary lease period),and if the asset would be transferred from lessor to lessee at the end of the lease period,depreciation would be based on the useful life of the asset.

在考虑dismantling and removing cost部分的时候,因为大部分的cash flow实际发生的时间在未来,所以在进行计量的时候要运用present value,而不能直接用cash flow。当然,有常规的需要考虑企业在计量的时候还要考虑是否需要计量environmental provision(IAS 37) - 在此中,企业主要考虑这个地方是否存在一个相关的义务–contractual obligation(法律或者法规规定), or constructive obligation(企业具有较高的环保意识或社会责任感)。


根据IAS 16规定,企业可选择用cost model 和revaluation model两种计量法。

在cost model计量法下面,要求企业对相关资产的remaining useful和residual value做常规的review,一旦其发生变动需要在计量depreciation的时候,用调整后的remaining usefullife或者residual value –此调整和IAS 8 (Changes in accounting estimates)规定一致: The effect of achange in an accounting estimate must be recognized prospectively, by including it in the statement of profit or loss and other comprehensive income for the current period and any future periods that are also affected.

企业也可以选择用revaluation model计量PPE.在revaluation model下,企业需要考虑以下:

1.The entity should review the sufficient regularly

2.If an item is revalued, the entire class of assets to whichthe item belongs must be revalued

第一点:sufficient regularly,这个对计量reliability的要求。


一旦发生Upward revaluation: gain on revaluation should reported inother comprehensive income as a revaluation surplus, and entity may implicate to transfer the excessive depreciation from revaluation surplus to retained earnings.

如果发生的是downward revaluation,其实其实质和impairment (IAS 36)一样。在考虑是否存在downwardrevaluation (或者impairment),要对比资产的carrying value和其recoverableamount,只有当recoverable amount低于carrying value的时候才要求企业计量impairment loss。

Recoverable amount是以fair value of the asset lesscosts to sell the asset 和value in use中较高的价值来确定的。一旦出现impairment,企业应以以下方式做处理:set off against the revaluation surplusfirst, and the remaining loss will reportedin profit or loss.

企业在考虑计量方法的时候可以从一种计量方法转换成另外一种计量方法,这个同意和IAS 8 (changes in accounting policy)规定一致:An entity shouldonly change its accounting policy if the change is required by a standard orinterpretation, or it results in a more reliable and relevant information.

在计量上,有一种特点类型的property可考虑做investmentproperty – if the property is held to earn rental income or for capital appropriate or both.当然这里主要是从持有房产的目的上进行的强调,如果持有目的为投资性目的,此房产即可做investmentproperty处理。

对于investment property,企业可选择用cost model和fair value model做计量。不过和PPE不一样的地方:企业在选择用cost model 计量investment property时,不能对其做revaluation处理。而在考虑用fair value进行计量下,不能对investment property计量depreciation。同样,在计量方法选择上,企业也可以从其中一种计量方法转变成另外一种计量方法,要求同PPE一样。


当资产被变卖或者不再继续在运营活动中使用的时候,企业要对PPE做de-recognition处理。如果发生变卖(处置):the difference between the proceeds and the carrying value of the PPE would be reported in profit or loss (gain/loss on disposal), if any revaluation surplus related tothe disposed asset, entity may transfer the revaluation surplus to retained earnings or held it under revaluation surplus.

当然企业可能面临的一种情况是在reporting date,资产并没有真正的被处置出去,但是企业已经决定要在未来做处置,这个时候就需要考虑Held for sale (IFRS 5). 要reclassify 做held for sale,必须要满足以下所有条件:

✦The item is available for immediate sale in its present condition–任何需要在处置之前做其他处理(如维修)的PPE均不满足此条件

✦The sale is highly probable

✦Management is committed a plan to sell the item

✦An active program to locate a buyer has been initiated

✦The item is been actively marketed at a reasonable price in relation to its current fair value

✦The sale is expected to be completed within one year from date ofclassification

✦It is unlikely that the plan will change significantly or bewithdraw

只有满足以上所有条件后,PPE才能被reclassify到Held for sale中。在reclassify的时候:if carrying valueof PPE is higher than the fair value less cost to sell the PPE, the asset wouldonly be reported at the fair value less cost to sell, and the different withthe carrying value would be reported in profit or loss (其实也就基于impairment基本原理,不过因为企业对资产目前的持有目的已经不再是继续在运营中使用,所以资产本身的value in use也就对该资产并无实际意义,所以不做考虑)。

Held for sale asset必须在presentation的时候放在current asset中,并且如果held for sale的是cash generatingunit,而不仅仅是单独资产,如果cash generating unit中存在liability: asset andliability cannot be offset, they should be presented separately in the statement of financial position.

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