国际会计准则金融工具：国际和美国准则之无形资产
国际会计准则金融工具：国际和美国准则之无形资产(a) Is separable ie capable of being separated or divided from the entity and sold transferred licensed rented or exchanged either individually or together with a related contract asset or liability; orThe standard states that an asset meets the identifiability criterion in the definition of an intangible asset when it:（二）国际会计准则IAS 38 IN5 An intangible asset is an identifiable non-monetary a
（一）美国会计准则
ASC 350 Intangible assets are defined as both current and noncurrent assets that lack physical substance. Specifically excluded are financial instruments and deferred income tax assets.
Goodwill is the predetermined unidentifiable intangible.
译：ASC 350中无形资产被定义为缺乏实物形态的流动性资产或者非流动性资产。其中不包含金融工具和递延所得税资产。商誉是不可辨认无形资产。
（二）国际会计准则
IAS 38 IN5 An intangible asset is an identifiable non-monetary asset without physical substance.
Identifiability
The standard states that an asset meets the identifiability criterion in the definition of an intangible asset when it:
(a) Is separable ie capable of being separated or divided from the entity and sold transferred licensed rented or exchanged either individually or together with a related contract asset or liability; or
(b) Arises from contractual or other legal rights regardless of whether those rights are transferable or separable from the entity or from other rights and obligations.
Control
An entity controls an asset if the entity has the power to obtain the future economic benefits flowing from the underlying resource and to restrict the access of others to those benefits.
Future economic benefits
The future economic benefits flowing from an intangible asset may include revenue from the sale of products or services cost savings or other benefits resulting from the use of the asset by the entity.
译：IAS 38 IN5 无形资产是没有实物形态的可辨认非货币性资产。
可辨认性
准则规定以下无形资产符合可辨认性特征：
(a) 可分离，比如够从企业中分离或者划分出来，并能单独或者与相关合同、资产或者负债一起，用于出售、转移、授予许可、租赁或交换。或者，
(b) 源自合同性权利或其他法定权利，无论这些权利是否可以从企业或其他权利和义务中转移或分离。
（三）对比分析
国际会计准则IFRS和美国会计准则GAAP的最大区别在于是否将商誉包含在无形资产中。
IFRS强调无形资产的可辨认性，其中商誉不符合可辨认性特征，自然就不属于无形资产。GAAP将无形资产区分为可辨认和不可辨认两类，商誉包括在不可辨认无形资产中。
二、确认（一）美国会计准则
GAAP将Identifiable intangibles(可辨认无形资产)和goodwill(商誉)分开来确认，这样可以为使用者提供更有用的信息。其中关于企业合并中可辨认无形资产的确认条件如下：
1、Identifiable intangibles are recognized separately from goodwill
ASC 805-20-55-2 In a business combination any acquired identifiable intangible asset must be recognized separately from goodwill when it meets the definition of an asset and additionally meets either of the following two criteria:
（1）Separability criterion—The intangible asset is capable of being separated or divided from the entity that holds it and sold transferred licensed rented or exchanged regardless of the acquirer’s intent to do so. An intangible asset meets this criterion even if its transfer would not be alone but instead would be accompanied or bundled with a related contract other identifiable asset or a liability.
（2）Legal/contractual criterion—The intangible asset results from contractual or other legal rights. An intangible assets meets this criterion even if the rights are not transferable or separable from the acquire or from other rights and obligations of the acqiree.
译：同商誉分开来确认的可辨认无形资产
ASC 805-20-55-2 在企业合并中，当符合以下两个任一条件时，可辨认无形资产必须与商誉分开来确认：
（1） 可分离性—不论收购方意图，无形资产可以从使用、售卖、转移、特许经营、租赁或者交换它的企业中分离出来。单独或者与相关合同、资产或者负债一起转移的无形资产也符合此项条件。
（2）法律/合同条件—源自合同性权利或其他法定权利，无论这些权利是否可以从企业或其他权利和义务中转移或分离。
2、 关于研发支出的确认：
ASC 370-10 The accounting treatment related to R&D depends upon the nature of the cost. R&D cost occurred in the ordinary course of operations consists of materials equipment facilities personnel and indirect costs that can be attributed to research and development activities. These costs are expensed in the period in which they are incurred unless they have alternative future uses.
译：ASC 370-10 研发支出的会计处理在于支出的性质。研发支出是指在研究与开发过程中所消耗的原材料、机器设备、人工和间接费用。除非在未来还有其他用途，这些费用在当期做费用化处理。
（二）国际会计准则
1、无形资产确认条件：
IAS 38-21 An intangible asset shall be recognized if and only if:
(a) It is probable that the expected future economic benefits that are attributable to the asset will flow to the entity; and
(b) The cost of the asset can be measured reliably.
译：IAS 38-21 只有满足以下条件的无形资产可以被确认：
(a) 该无形资产有关的经济利益很有可能流入该企业；
(b) 该无形资产成本能够可靠计量。
2、研发支出确认条件：
IAS 38-57 An intangible asset arising from development (or from the development phase of an internal project) shall be recognized if and only if an entity can demonstrate all of the following:
(a) The technical feasibility of completing the intangible asset so that it will be available for use or sale.
(b) Its intention to complete the intangible asset and use or sell it.
(c) Its ability to use or sell the intangible asset.
(d) How the intangible asset will generate probable future economic benefits. Among other things the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or if it is to be used internally the usefulness of the intangible asset.
(e) The availability of adequate technical financial and other resources to complete the development and to use or sell the intangible asset.
(f) Its ability to measure reliably the expenditure attributable to the intangible asset during its development.
译：IAS 38-57 研发中形成的无形资产在以下条件成立时可以被确认：
(a) 完成该无形资产以使其能够使用或出售在技术上具有可行性；
(b) 具有完成该无形资产并使用或出售的意图；
(c) 有足够能力出售该无形资产；
(d) 无形资产产生经济利益的方式，包括能够证明该无形资产生产的产品存在市场或无形资产自身存在市场，无形资产将在内部使用，应当证明其有用性；
(e) 有足够的技术、财务资源和其他资源的支持，以完成该无形资产的开发，并有能力使用或出售该无形资产；
(f) 归属于该无形资产开发阶段的支出能够可靠地计量。
（三）对比分析
1.确认条件差异：
国际会计准则强调需要符合两项确认条件，即有未来经济利益流入和成本可靠计量。而美国会计准则则将可辨认无形资产和商誉分开来进行确认。
2.研发支出确认差异：
国际会计准则与美国会计准则在无形资产确认的差异主要体现在研发支出上，IFRS规定处于开发阶段的费用才可以被确认为无形资产，IFRS需符合六项认定。而GAAP要求研发支出在当期费用化（除去个别网站和软件开发费用可以资本化），只是在报表披露出研发总额。
三、初始计量（一）美国会计准则
ASC 350-30 Intangibles acquired individually or with a group of other assets are initially recognized and measured based on their fair values. Fair values consistent with ASC 820 Fair Value is determined based on the assumptions that market participants would use in pricing the asset.
译：ASC 350-30 无形资产单独或者同其他资产一同确认的按公允价值进行计量。公允价值，与ASC 820一致，按照市场定价假设来决定。
（二）国际会计准则
IAS 38-24 An intangible asset shall be measured initially at cost.
译：IAS 38-24 无形资产按成本进行初始计量。
（三）对比分析
在无形资产初始计量上，IFRS选择用历史成本进行计量，而GAAP则选择用公允价值进行初始计量。
四、后续计量对于无形资产的后续计量，IFRS与FASB在规定上虽有一定的差异，但在准则的更新中可以看出相互参照，趋于相同。两个准则均规定了：对于使用寿命确定的无形资产，进行摊销和减值测试；对于使用寿命不确定的无形资产，不进行摊销，但要进行减值测试。在最新的准则中，IFRS与FASB对于摊销方法已经达到共识，而在其他方面依旧有所差异。
1. 模型选择差异
(一) 美国会计准则
ASC 350-30 Intangibles acquired individually or with a group of other assets are initially recognized and measured based on their fair values. Fair values consistent with ASC 820 Fair Value is determined based on the assumptions that market participants would use in pricing the asset.
译：ASC 350-30 无形资产单独或者同其他资产一同确认的按公允价值进行计量。公允价值，与ASC 820一致，按照市场定价假设来决定。
ASC 350 The period of expected cash flows used to measure fair value of the intangible adjusted for applicable entity-specific factors is to be considered by management in determining the useful life of the intangible for amortization purposes.
译：ASC350规定，用于计量无形资产公允价值的预期现金流量，应用作有确定使用寿命的无形资产的摊销。
(二) 国际会计准则
IAS 38 An entity shall choose either the cost model or the revaluation model as its accounting policy.
译：IAS38规定一个公司需要选择成本模式或者重估值模式作为会计政策。
IFRS对两种方法做了如下定义：
Cost model
ias38 (74) After initial recognition an intangible asset shall be carried at its cost less any accumulated amortisation and any accumulated impairment losses.
Revaluation model
Ias38 (75) After initial recognition an intangible asset shall be carried at a revalued amount being its fair value at the date of the revaluation less any subsequent accumulated amortisation and any subsequent accumulated impairment losses. For the purpose of revaluations under this Standard fair value shall be measured by reference to an active market. Revaluations shall be made with such regularity that at the end of the reporting period the carrying amount of the asset does not differ materially from its fair value.
译：成本模式
在初始确认后，一项无形资产的价值为其成本减去累计的摊销和减值损失。
重估值模式
在初始确认后，一项无形资产以重估日的公允价值减去随后发生的累计摊销额和累计减值损失后的余额计量，公允价值应参考活跃市场予以确定，重估后增值的，增值计入其他资本公积。
(三) 对比分析
国际准则允许企业从成本模式和重估值模式中自选一种。而FASB则是利用公允价值模型来确定无形资产的价值。
IFRS和FASB对后续计量选择模型的差别，很大程度上是取决于初始计量方法的差异，而IFRS提供的重估值模型，是考虑了无形资产可能存在的价值变动。
2. 摊销方法趋同
(一) 美国会计准则
ASC 350 Identifiable intangible assets such as franchise rights customer lists trademarks patents and copyrights and licenses are to be amortized over their expected useful economic life with required impairment reviews of their recoverability when necessitated by changes in facts and circumstances in the same manner as set forth in ASC 360 for tangible long-lived assets.
译：ASC350规定，可辨认的无形资产应当在其预期的经济寿命内进行摊销处理，摊销方法等同于ASC360中对长期资产的规定。
GAAP中ASC360规定，长期资产可以采用以下方法进行摊销：Full Accrual Method（权责发生制）、Installment Method（分期付款法）、Cost Recovery Method（成本回收法）、Deposit Method（保证金法）、Reduced Profit Method（降低利润法）。
(二) 国际会计准则
IAS 38 The amortisation 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.
译：IAS38规定摊销方法应反映与该项无形资产有关的经济利益的预期实现方式，而无法可靠确定预期实现方式的，应当采用直线法摊销。
(三) 对比分析
美国的新旧会计准则对于无形资产的摊销方法规定上有所不同。旧准则中美国的无形资产摊销均使用直线法，而在更新后的最新准则中，美国会计准则关于无形资产的摊销方法上的规定与国际准则趋同，从只采用直线法改为采用反映与该项无形资产有关的经济利益的预期实现方式，而无法可靠确定预期实现方式的，应当采用直线法摊销，这与国际准则中的规定相同
3. 减值损失转回差异
(一) 美国会计准则
ASC 350-20-35-11 through 35-13 Once the loss is recognized it cannot be reversed subsequently.
译：ASC 350-20-35-11规定，一旦减值损失确认，随后不可以转回。
(二) 国际会计准则
IAS 36 An impairment loss recognised in prior periods for an asset other than goodwill shall be reversed if and only if there has been a change in the estimates used to determine the asset’s recoverable amount since the last impairment loss was recognised.
译：IAS36规定，自最后一次减值损失确认，当且仅一项资产的估计的可回收金额发生变化时，在前期确认的该资产的减值损失应被转回。
(三) 对比分析
ISA36 规定，无形资产减值可以转回。而美国财务会计准则中规定使用寿命不确定的无形资产的计量为公允价值和账面价值差额确定减值，通常不允许转回。
可见，在这个问题上美国的做法与国际会计准则的规定有实质性的差异。无形资产由于其在确认和计量上的复杂性，使得无形资产的减值准备的计提及转回在实际中难以规范。
五、处理和报废(一) 美国会计准则
SFAS NO.121 long-lived assets and certain identifiable intangible to be disposed of carrying amount or fair value less cost to sell except for assets that are covered by APB Opinion No.30.
译：SFAS NO.121规定，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30号规定的资产。
(二) 国际会计准则
Ias38 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.
译：IAS38规定，无形资产撤销所获得的损益应为净处置收益减去该资产的账面价值。
(三) 对比分析
国际准则使用资产的账面价值作为无形资产的出售成本，而美国准则采用账面价值和公允价值中的较低者作为出售成本。美国准则的规定方式有效地避免了虚增利润。
参考文献1. 王碧寒，翼晓伟：无形资产会计准则中外对比，经济师，2015年第3期
2. ias38：Intangible Assets
3. ias36：Impairment of Assets
4. Joanne M.Flood：Wiley GAAP 2017
5. FASB: ACCOUNTING FOR THE IMPAIRMENT OF LONG-LIVED ASSETS AND FOR LONG-LIVED ASSETS TO BE DISPOSED OF (ISSUED 3/95)
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