F7/P2 考试高频准则小结（一）

在F7和P2的学习中, 小伙伴是不是早已被各种财务准则轮番折磨过了。虽然大家为了考试，依然报着“准则虐我千百遍，我待准则如初恋！”的心态，但也不是谁有资格虐我们的，下面就为大家总结了一些F2和P2常用的准则：

Asset Adjustment:

IAS16 Property, Plant and Equipment;

IAS 36 Impairment of Assets;

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations;

下面我们就复习一下各个准则的内容。

IAS16 Property, Plant and Equipment

使用范围（Scope）

This standard is applied in accounting for property, plant and equipment, except when another IFRS requires or permits a different treatment.

例外（Exclusions）

IAS 16 does not apply to:

?biological assets which relate to agricultural activity (IAS 41); or

?mineral rights and reserves such as oil, natural gas and similar non-regenerative resources.

确认标准（Criteria）

An item of property, plant and equipment is recognised when:

?it is probable that future economic benefits associated with the asset will flow to the entity, (satisfied when risks and rewards have passed to the entity); and

?the cost of the asset to the entity can be measured reliably.*

In certain circumstances, it is appropriate to allocate the total expenditure on an asset to its component parts and account for each component separately.

IAS 36 Impairment of Assets

目的（Objective）

Although most assets are initially accounted for at cost there is a generally accepted accounting principle that any loss in "worth" should be recognised. Historically, such losses were addressed by creating "provisions". Therefore, when IAS 37 Provisions, Contingent Liabilities and Contingent Assets was issued (prohibiting such provisions) another specific standard, IAS 36 Impairment of Assets, was issued simultaneously to prescribe an acceptable accounting treatment.*

Some standards (IAS 16 and IAS 28) include a requirement that if the recoverable amount of an asset is less than its carrying amount (i.e. the value of the asset is impaired), then the carrying amount is written down immediately to this recoverable amount.

IAS 36 prescribes detailed procedures for identifying impairments and accounting for them. It applies to all assets (including subsidiaries, associates and joint ventures) except those covered by the specific provisions of other statements:

?inventories (IAS 2);

?contract assets (IFRS 15);

?deferred tax assets (IAS 12);

?financial assets included in the scope of IFRS 9;

?assets arising from employee benefits (IAS 19);

?investment property which is measured at fair value (IAS 40);

?biological assets measured at fair value less estimated costs of disposal (IAS 41); and

?non-current assets classified as held for sale (IFRS 5).