国际会计准则应收账款（国际准则与美国准则对比）

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内容摘要：本文将继续为您带来国际会计准则和美国财务会计准则有关无形资产的会计处理规定，从摊销、报废与处置、披露与报告三方面继续对无形资产的会计处理规定进行对比分析。具体发现如下表：

一、 摊销（amortization）

国际准则和美国准则都以无形资产是否具有有限使用寿命进行了摊销方法的划分，强调使用寿命无限的无形资产不应进行摊销。而美国准则强调无形资产摊销中应考虑无形资产的残值，并规定了特殊商誉的摊销方法。

国际准则 (ias38-Intangible Assets )

1. 定义

The depreciable amount of an intangible asset with a finite useful life shall be allocated on a systematic basis over its useful life.

将使用寿命有限的无形资产的应摊销金额在其使用寿命内进行系统合理地分配。

【注意】An intangible asset with an indefinite useful life shall not be amortized.

使用寿命无限的无形资产不应进行摊销！

2. 摊销期

Amortization shall begin when the asset is available for use.

摊销应自无形资产可利用之日起开始。

Amortization shall cease at the earlier of the date that the asset is classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with IFRS 5 and the date that the asset is derecognized.

根据IRFRS5，摊销应在资产被划分为持有待售（或者包括在一个持有待售的处理组中）之前停止，以及在该资产被撤销时停止。

3. 摊销工具

The amortization method used shall reflect the pattern in which the asset’s future economic benefits are expected to be consumed by the entity. If that pattern cannot be determined reliably, the straight-line method shall be used. The amortization charge for each period shall be recognized in profit or loss unless this or another Standard permits or requires it to be included in the carrying amount of another asset.

所使用的摊销方法应反映企业消耗无形资产的经济利益的方式。如果该种方式不能可靠地确定，那么应采用直线法。每期的摊销额应确认为损益，除非其他的国际会计准则允许或要求其计入其他资产的账面金额。

A variety of amortization methods can be used to allocate the depreciable amount of an asset on a systematic basis over its useful life. These methods include the straight-line method, the diminishing balance method and the units of production method. The method used is selected on the basis of the expected pattern of consumption of the expected future economic benefits embodied in the asset and is applied consistently from period to period, unless there is a change in the expected pattern of consumption of those future economic benefits.

存在多种方法在无形资产的使用年限内系统地分摊其应折旧金额。这些方法包括直线法、递减余额法和生产总量法。所使用的方法应基于经济利益的预计消耗方式，并一致地运用于不同期间，除非从该资产上获取的经济利益的预计消耗方式发生变化。几乎不存在令人信服的证据说明应采用会导致比直线法更低的累计摊销额的摊销方法。

4. 摊销期和摊销工具的检查

The amortization period and the amortization method for an intangible asset with a finite useful life shall be reviewed at least at each financial year-end.

使用寿命有限的无形资产的摊销期和摊销方法至少应在历个财务年度末进行检查。

美国准则（Wiley GAAP 2017 –ASC350）

Those with finite useful lives, which are amortized and subject to impairment testing .Those with indefinite lives, which are not amortized, but are subject to impairment testing。

有确定寿命的无形资产进行摊销和减值测试，寿命不确定的无形资产不进行摊销但要进行减值测试。

Goodwill is considered to have an indefinite life and, therefore, is not amortized. Goodwill is, however, subject to unique impairment testing techniques.

商誉被认为有无限寿命，因此，不进行摊销。但是商誉要进行减值测试。

ASC 350-30-35-8 also requires consideration of the intangible's residual value (analogous to salvage value for a tangible asset) in determining the amount of the intangible to amortize.

确定无形资产的摊销金额时，需要考虑无形的剩余价值(类似于有形资产的残值)。

Public companies, not-for-profit entities, and employee benefit plans within the scope of Topics 960 through 965 on plan accounting are outside the scope of these amendments. Companies within scope are allowed to amortize goodwill on a straight-line basis over a period of no more than ten years. (ASC 350-20-35-63)

非盈利性实体和职工福利计划在主题960-965的会计标准的上市公司在修正案的范围以外。这些公司允许在一段不超过十年的时期内用直线法摊销商誉。

At adoption, goodwill existing at the beginning of the period of adoption should be amortized prospectively on a straight-line basis over not more than ten years. (ASC 350-20-35-64)

（非上市公司的）商誉在刚开始采用不超过十年的时期内应该用直线法进行摊销。

准则对比

国际准则和美国准则都规定，有确定寿命的无形资产进行摊销和减值测试，寿命不确定的无形资产不进行摊销但要进行减值测试。

需要注意的是，美国准则强调无形资产摊销中应考虑无形资产的残值，并且非盈利性实体和职工福利计划在主题960-965的会计标准的上市公司以及非上司公司的商誉需要进行摊销，都采用不超过十年的时期内应该用直线法。

二、报废和处置（Retirements and disposals）

国际准则和美国准则中对于无形资产的报废和处置基本一致。

国际准则 (ias38-Intangible Assets )

The gain or loss arising from the derecognition of an intangible asset shall be determined as the difference between the net disposal proceeds, if any, and the carrying amount of the asset. It shall be recognized in profit or loss when the asset is derecognized (unless IFRS 16 requires otherwise on a sale and leaseback.) Gains shall not be classified as revenue.

无形资产撤销所产生的收益或损失应当是净处置收入和资产的账面金额（如果有的话）之间的差异决定的。

资产被撤销所产生损益不得列为收入（除非IFRS 16需要另外售后回租。)

美国准则（SFAS NO.121）

This Statement requires that long-lived assets and certain identifiable intangibles to be disposed of be reported at the lower of carrying amount or fair value less cost to sell, except for assets that are covered by APB Opinion No. 30.

准则要求长期资产和确定使用寿命的无形资产在处置时要以账面价值和公允价值中的较低者作为出售成本，除了APB意见号30规定的资产。

If, as a result of the test, the carrying amount of goodwill exceeds its implied fair value, the excess carrying amount is allocated to the carrying amount of the net assets disposed of in computing the gain or loss on disposal and, consequently, is not considered an impairment loss. (ASC 350-20-40-2 and 40-3)

在计算商誉处置时的损益时，如果商誉的账面价值超过其隐含的公允价值，超过部分将作为净资产的账面价值，而不作为减值损失。

准则对比

国际准则和美国准则中对于无形资产的报废和处置，都是采用账面价值和公允价值中的较低者作为出售成本。需要特别注意的是，资产被撤销所产生损益不得列为收入。

三、披露与报告

国际准则和美国准则在无形资产的披露和报告上的规定基本相同，但在披露内容的具体要求方面，美国准则对于商誉的要求有所差异。

国际准则 (ias38-Intangible Assets )

1. 一般无形资产

If an intangible asset is assessed as having an indefinite useful life, the Standard requires an entity to disclose the carrying amount of that asset and the reasons supporting the indefinite useful life assessment.

如果一项无形资产评估为有无限使用寿命，国际准则要求企业披露该资产的账面价值和支持其拥有无限使用寿命的理由。

2. 商誉

（IFRS 3-B67）A reconciliation of the carrying amount of goodwill at the beginning and end of the reporting period, with various details shown separately.

在报告期内的开始和结束时，商誉账面价值的对账应出单独示各种细节。

美国准则（Wiley GAAP 2017 –ASC350）

1. 一般无形资产

All intangible assets must be aggregated and presented as a separate line item in the statement of financial position. The entity may also choose to present individual intangible assets or classes of intangible assets as separate line items. (ASC 350-30-45-1)

所有的无形资产需要单独的列在财务状况表中。企业也可以选择单独提出无形资产，或将无形资产作为单独的项目列出。

As appropriate, the entity should present amortization expense and impairment losses in line items within continuing operations. (ASC 350-30-45-2)

企业应该将摊销费用和减值损失列在持续经营项目中。

2. 商誉

The aggregate amount of goodwill included in assets is captioned separately from other assets and may not be combined with other intangibles. (ASC 350-20-45-1)

商誉在资产中的总金额应独立于其他资产列示，并且不与其他资产合并。

The aggregate amount of goodwill impairment losses is captioned separately in the operating section unless associated with discontinued operation. If the goodwill impairment loss is associated with a discontinued operation, the loss should be presented net of tax within discontinued operations. (ASC 350-20-45-2 and 45-3)

商誉的减值损失应单独列在营业部分，除非其金额与非连续性经营活动有关。如果商誉的减值损失与非连续性经营活动有关，其减值损失应列入非连续性经营活动的税后净值中。

Entities are not required to present changes in goodwill in tabular format.

企业不需要列表中呈示商誉的变化。

准则对比

国际会计准则和美国准则日益趋同。

在最新的制定的准则中，国际准则和美国准则都要求将商誉在财务报表中单独列出，区别在于国际准则要求对于商誉的变化需要有详细的记录，而美国准则不做要求。

四、实务操作——无形资产的初始计量与摊销

国际准则关于无形资产的初始计量和摊销：

假设一家公司在2015年1月1日以170 000美元的价格获得了一项专利权利，公司认为专利预计使用寿命为五年。因此每年的摊销费用为34 000美元，这家公司记录了获得和摊销的会计分录如下：

2015年1月1日 专利权 170 000

现金 170 000

2015年12月31日 摊销费用—专利权 34 000

专利权 34 000

参考资料 《财务会计》第5版 （美）沃尔特ŸT.哈里森，（美）查尔斯ŸT.亨格瑞 著；韩洁等 译.-北京：北京大学出版社，2006.1

美国准则——一个会计实例

美国Krispy Kreme Doughnuis脆奶油多纳圈甜甜圈公司（以下简称KKD公司）的财务造假：

KKD公司在2004年爆出财务造假，在此之前，KKD公司包括14家自营分店和118家特许商经营店，并且还计划向全球扩张。KKD财务造假主要表现在将回购特许经营权所付费用计入不予摊销的无形资产，将本应计入管理费用的特许经销商高管离职费用也计入了无形资产，依照准则，回购的特许经营权计入无形资产后应在一定时期内摊销，付给高管的离职费也应该计入费用类科目。KKD的激进会计处理最终导致SEC美国证券交易委员会的非正式调查，公司市值蒸发将近25亿美元。

参考资料：特许经营权的会计处理对企业经营战略影响分析——以KKD公司为例[J]. 窦丽丽.时代经贸.2015(11)

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