Noncurrent assets固定资产管理.docx
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Noncurrent assets固定资产管理.docx
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Noncurrentassets固定资产管理
Non-currentassets
非流动资产
A.Property,plantandequipment
B.Depreciationofassets
C.Investments
D.Othernon-currentassets
E.Managementofproperty,plantandequipment
A.Property,plantandequipment(PPE)
A.物业,厂房及设备(PPE)
Theseassetsarecarriedonthebalancesheetathistoricalacquisitioncost.IfanassetistransferredbetweentwounitsoftheGroup,theacquiringentitymustrecorditinitsaccountsatthesamehistoricalcostthatappearedonthebooksofthesellingentity(grossamountlessdeprecationaccumulatedlocally).
这些资产是按历史进行了收购成本资产负债表。
如果资产是两个集团之间的单位转让,收购的实体必须在其帐目记录在同一历史成本,对销售实体(累计折旧总额减本地)的书出现了。
Property,plantandequipmentisdepreciatedonastraight-linebasisusingtheusefullivesspecifiedbytheGroup.
物业,厂房及设备折旧以直线法使用由集团指定的有益生活的基础。
Assetsacquiredonleaseareconsideredtobethepropertyoftheunitfromthetimeofacquisition;acorrespondingliabilityisrecognisedonthebalancesheetintheamountofthegrossvalue.Onthissubject,seetheattachedfilethatdefinesalease(financelease)contractandspecifiestherequisiteaccountingtreatmentunderIFRS.
对租赁购入的资产被认为是从收购时间单位的财产;相应的责任是在量的总价值的资产负债表确认。
关于这个问题,请参阅附加文件,它定义一个租赁(融资租赁)合同,并指定所需的国际财务报告准则下的会计处理。
a)AcquisitioncostofaPPEasset
a)个人防护用品的资产购买成本
Thiscostistheamountofcashorcashequivalentspaid,orthefairvalueofanyotherconsiderationgiven,toacquiretheasset.
这个成本是现金或现金等价物支付的金额,或任何其他代价的公平值给出,收购资产。
Thecostofanitemofproperty,plantandequipmentcomprises:
一个物业,厂房及设备项目成本包括:
1)itspurchaseprice,includingimportdutiesandnon-refundablepurchasetaxes,afterdeductingtradediscountsandrebates,
1)其购买价格,包括进口关税和非退还购置税扣除贸易折扣和回扣,
2)anycostsdirectlyattributabletobringingtheassettothelocationandconditionnecessaryforittobecapableofoperatinginthemannerintendedbymanagement,
2)任何直接应占成本将资产的位置和必要条件,它是由管理层预期方式运作能力,
3)theinitialestimateofthecostsofdismantlingandremovingtheitemandrestoringthesiteonwhichitislocated.
3)把该项目的拆迁和恢复上它位于网站的费用的初步估计。
Examplesofdirectlyattributablecostsare:
直接应占成本的例子有:
-)initialdeliveryandhandlingcosts,最初的交付和处理成本,
-)installationandassemblycosts,安装和装配成本
-)professionalfees,专业费用,
-)costsoftestingwhethertheassetisfunctioningproperly,
检测费用,无论是正常的资产,
-)costsofsitepreparation.
场地准备的成本。
Thecostofanassetproducedbytheentityforitsownuseisdeterminedusingthesameprinciplesasforanacquiredasset,thatis,itincludesalldirectlyattributablecoststhatwereneededtocreatetheassetandprepareitforuse.
由为自己的使用实体产生了资产的成本乃使用作为一个收购的资产相同的原则,也就是说,它包括了所有直接归属被需要创造资产,并准备使用它的成本。
Thecostofanitemofproperty,plantandequipmentisthecashpriceequivalentattherecognitiondate.
一个项目的成本的财产,厂房和设备是在现货价格相当于识别的日期。
a)Accountingfordepreciation
a)折旧核算
Aftertheendofthedepreciationperiod,thecumulativeresultisclearlythesamewhetheronelooksattheconsolidatedorthestatutoryfinancialstatements;thisarisesbecausetheamountsofhistoricalcostandaccumulateddepreciationarethesameinbothcases.之后的折旧期结束时,累积的结果显然是一个人是否在统一或法定财务报表看起来相同;出现这种情况,因为历史成本及累计折旧金额在两种情况下相同。
Theresultdiffersineachyear,however,dependingonwhichofthetwosetsoffinancialstatementsoneislookingat.Inourexample,theapplicationofIFRSandGroupaccountingpolicieshasledtostraight-linedepreciationoveraneconomicusefullife,whereaslocalruleshaveentaileddeclining-balancedepreciationoverashorterlife.结果不同,然而,在每年根据其采用两套财务报表是看着。
在我们的例子中,应用国际财务报告准则和集团的会计政策导致了直线折旧超过一个经济使用寿命,而本地规则已经带来双倍余额递减法提折旧额较短的生命。
Eachyear,thedifferencebetweentheconsolidatedGroupallowancefordepreciation(forfinancialreportingpurposes)andthestatutoryallowance(forlegalandtaxpurposes)constitutesanadjustmentthatmustbeappliedtotheconsolidatedfinancialstatementsinordertoproducethestatutoryfinancialstatements.Notethatthistemporarydifferencewillgiverisetoacalculationofdeferredtax.
每年,折旧综合集团之间的差额津贴(财务报告的目的)和法定津贴(法律和税收的目的),构成一个必须适用于综合财务报表,以便产生法定财务报表的调整。
请注意,这会产生暂时性差异的递延税项一个计算。
b)Accountingforintragrouptransfersofassets
b)占集团内的资产转让
Whennon-currentassetsaretransferredbetweenGroupentities,thevaluationamountisthegreaterofthefollowingtwovalues:
当非流动资产集团实体之间转让的,估价金额为以下两个值中较大:
-Netvaluefortaxpurposes
-为税务目的净值
-10%ofthevalueoriginallyrecognisedunderIFRS
(Asanexceptiontothisrule,transfersbetweenFrenchentitieswillalwaysbevaluedatnetvaluefortaxpurposes).
Returningtotheexamplegivenabove,theassettransferredtoaFrenchsubsidiaryattheendofthesecondyearwouldbesoldatatransferpriceof30,000.
Onthetransferdate,theconsolidatedcarryingamountofthisassetis60,000.Initsownaccounts,thesellingentitywillthereforerecognisealossof30,000.
Thesellingentitywillhavetoindicatetheconsolidatedcarryingamountatthetransferdate(costlessaccumulateddepreciation)totheacquiringentity,whichwillthenrecorditinitsaccountswiththeentriesbelow:
Thereafter,depreciationwillbehandledasfollows:
-Hereagain,itisclearthat,afterthedepreciationperiodattheacquirerofthetransferredassethasended,theresultisidenticalinboththeconsolidatedandstatutoryfinancialstatements,eventhoughitdifferedyearbyyearbecauseofadjustments.ThisidentityofendresultisessentialiftheGroup'sconsolidatedfinancialstatementsaretobecorrectlyreflectedinthestatutoryfinancialstatements.
-(a)Notethatanylosses(orgains)onassettransfers–ifmaterial–willgiverisetoanadjustmentsoasnottohaveanimpactonthesubsidiaries.
-(b)NotealsothatatconsolidatedGrouplevel,thereiszeroimpactonprofitandloss.
d)Accountingforanassetacquiredonlease
Fromalegalstandpoint,aleaseisacontracttorentagoodthatdoesnotentailatransferofownershiptothelessee(titleisretainedbythelessor).
Incontrast,underIFRS,afinanceleaseisconsideredfromaneconomicstandpointtobeanacquisitionfinancedbyadedicatedborrowing.
Forthisreason,itisimportanttoobtainfromthelessorascheduleoffutureleasepaymentsthatshowstheallocationofeachpaymentbetweenrepaymentofprincipalandinterest.
Assuminganitemofequipmentdepreciableoverfiveyears,theentriesbelowwouldbemadeintheconsolidatedandstatutoryaccounts:
Onceagain,thecumulativeeffectoftheaccountingentriesisexactlyequalinbothsetsofaccounts.
However,theclassificationbynatureofcertainexpenseschanges:
leasepaymentsintheamountof120,000inthestatutoryaccountsappearintheconsolidatedaccountsasallowancesfordepreciationof100,000andinterestcostsof20,000.
Thus,wehavehereacombinationofadjustments(year-by-yeardifferencesinprofitorloss)andreclassifications(changesinthenatureofcertainexpenses).
B.Depreciationofassets
InordertopermitmeaningfulcomparisonsbetweentheresultsofthevariousGroupunits,allunitsshouldapplythesamedepreciationmethodsandrates,bothfortheinclusionofdepreciationexpenseinproductioncostsandforGroupreportingpurposes.
a)Thedifferenttypesofdepreciationcalculations
Eachcompanymayberequiredtocalculatetwotypesofdepreciationallowances:
1)Bookdepreciation:
Usedforallitemsthatgointofinancialreporting,bookdepreciationisbasedonthehistoricalcost(valueatacquisition)ofthenon-currentassets.
Theannualdepreciationexpenseiscalculatedonastraight-linebasisinaccordancewiththeusefullivesestablishedbytheGroup(see§b).UsefullivesusedbytheGroup).
Oncethecarryingamountofanassethasbeenreducedtozero,depreciationofthatassetceases.
Anydifferencebetweentechnicalandbookdepreciationallowancesisidentifiedonaseparatelineoftheincomestatement(seetheprocedureOtherincomeandexpense).
2)Statutorydepreciation:
Usedonlyindrawingupstatutoryfinancialstatementsrequiredbylocallawandindeterminingtaxableincome,thisallowanceiscalculatedwithaviewtooptimisingtaxexpensewhilecomplyingwithapplicablerulesineachcountry.
ThedifferencebetweenbookandstatutorydepreciationallowancesgivesrisetoanadjustmentthatmakesitpossibletopreparethestatutoryfinancialstatementsrequiredlocallyfromtheGroup'sconsolidatedfinancialreporting.
Summaryofthedifferenttypesofdepreciationcalculations:
Basis
Depreciable
life
Group
Bookdepreciation
Historicalcost
(1)
Group
Legal
requirements
Statutorydepreciation
Bookvalue(statutory)
Localrules+taxoptimisation
(1)inhardcurrency(USD,EURorpreviouslyFRF),forhigh-inflationcountries.
b)UsefullivesusedbytheGroup
c)Recognitionofdepreciationonnewproducts
(seealsotheprocedurePRI–Industrialcostprice).
Thegeneralruleisdepreciationpro-ratedovertime,exceptinthecaseofspecificmachineryandtoolingofsignificantvalue.
-)Depreciationperunit(allowanceperunitproduced)
ExceptionsshouldbevalidatedbyGroupFinancecontrol.
(SeeprocedureofPRIcalculation)
C.Investments
Costsrelatingtoacquisitionofinvestmentsareexcludedfromexpensesoftheaccountingperiodduringwhichtheywereincurredandaddedtothecarryingamountoftherelevantinvestments.
Generally,noimpairmentcanberecognisedonaninvestmentinacompanyinwhichtheGroup'sequityinterestisgreaterthanorequalto20%.Insuchcase,thecompanywilleitherbeconsolidatedbytheGrouporaccountedforusingtheequitymethod,andanyimpairmentrecognisedatlocallevelwouldconflictwithdirectrecognitionofthecompany'sprofit
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