“資產減值”我們已經討論到第五篇啦，作為結篇，我們將介紹中國《企業會計準則第8號——資產減值》和國際會計準則IAS36——Impairment of Assets兩套準則中差異最大的一部分——資產減值的轉回。
一、基本規定比較
中國企業會計準則第8號還有第十七條明確規定：“資產減值損失一經確認，在以後會計期間不得轉回。”而在國際會計準則IAS36中，只要滿足一定的條件，資產減值是可以轉回的。下面我們就來具體解析這一部分的規定。
“An entity shall assess at the end of each reporting period whether there is any indication that an impairment loss recognised in prior periods for an asset other than goodwill may no longer exist or may have decreased. If any such indication exists, the entity shall estimate the recoverable amount of that asset.”
首先，IAS36規定每個會計期間結束時，企業應當評估是否存在跡象表明之前確認的資產減值損失（除商譽的減值損失）不再存在或者有所減少。如果有跡象，企業應當再次評估資產的可回收金額。
那麼企業應當關注哪些跡象呢，IAS36從外部信息和內部信息兩方面給出了建議：
外部信息
（External sources of information）：
“(a)there are observable indications that the asset’s value has increased significantly during the period.
（有可觀察到的跡象表明資產的價值在該期間內顯著上升。）
(b)significant changes with a favourable effect on the entity havetaken place during the period, or will take place in the near future,in the technological, market, economic or legal environment in which the entity operates or in the market to which the asset is dedicated.
（企業所處的或者該資產所屬的技術、市場、經濟或法律環境，在當期發生了或者在不久的將來會發生有利的顯著變化。）
(c)market interest rates or other market rates of return on investments have decreased during the period, and those decreases are likely to affect the discount rate used in calculating the asset’s value in use and increase the asset’s recoverable amount materially.”
（市場利率或者其他市場資產回報率在當期降低，而利率或其他回報率的降低可能影響折現率（用於計算資產預計未來現金流量的現值）從而提高資產的可回收金額。）
內部信息
（Internal sources of information）：
“(d)significant changes with a favourable effect on the entity have taken place during the period, or are expected to take place in the near future, in the extent to which, or manner in which, the asset is used or is expected to be used. These changes include costs incurred during the period to improve or enhance the asset’s performance or restructure the operation to which the asset belongs.
（資產使用或預計使用方式和使用程度已經發生或在最近將來將要發生重大改變，對企業有有利影響。這些改變包括當期發生資本支出，對資產加以改良或改進；計劃重組資產所屬業務。）
(e)evidence is available from internal reporting that indicates thatthe economic performance of the asset is, or will be, better thanexpected.”
（內部報告所提供的證據表明，資產的經營業績已經或將會比預期的好。）
我們可以看到這些列舉出的跡象跟IAS36列舉出的判定資產發生減值的跡象是對應的。
“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. If this is the case, the carrying amount of the asset shall be increased to its recoverable amount. That increase is a reversal of an impairment loss.”
跟中國企業會計準則第8號相同的是，IAS36也規定商譽的資產減值損失是不能轉回的。（“An impairment loss recognised for goodwill shall not be reversed in a subsequent period.”）而在IAS36下，除商譽減值損失以外的資產減值損失當且僅當在上次資產減值被確認後，對該資產的可回收金額的估計發生了改變時可以被轉回。當這種情況發生時，資產的賬面價值應當增至其新的可回收金額。
二、單項資產和資產組的減值損失轉回
以上段落中所涉及的“the asset”都是包括單項資產（an individual asset）和資產組（a cash-generating unit）的，下面我們將單項資產和資產組的減值損失轉回分開來介紹。
單項資產的減值損失轉回（Reverse an impairment loss for an individual asset）：
“The increased carrying amount of an asset other than goodwillattributable to a reversal of an impairment loss shall not exceed thecarrying amount that would have been determined (net of amortisationor depreciation) had no impairment loss been recognised for the asset in prior years.”
（由於資產減值的轉回而增加的資產帳面價值，不能高於資產以前年度沒有確認資產減值損失時的帳面價值（減去攤銷或折舊後的淨值）。）
“A reversal of an impairment loss for an asset other than goodwill shall be recognised immediately in profit or loss, unless the asset is carried at revalued amount in accordance with another IFRS (for example, therevaluation model in IAS 16). Any reversal of an impairment loss of arevalued asset shall be treated as a revaluation increase in accordancewith that other IFRS.”
（資產減值損失的轉回應立即在損益表中作為損益確認，除非企業按照其它國際會計準則要求，資產是以重估價值入帳的（例如IAS16“固定資產”中的重估價值模型）。按照重估價值法入賬的資產的減值損失轉回應作為重估值的增加，遵照其他相關國際會計準則進行處理。）
“After a reversal of an impairment loss is recognised, the depreciation
(amortisation) charge for the asset shall be adjusted in future periods to allocate the asset’s revised carrying amount, less its residual value (if any), on a systematic basis over its remaining useful life.”
（資產減值損失轉回被確認後，在剩餘的使用壽命中，該資產的折舊（或攤銷）應按調整過後的新帳面價值減去其殘值的淨值予以調整。）
資產組的減值損失轉回（Reversing an impairment loss for a cash-generating unit）
“A reversal of an impairment loss for a cash-generating unit shall be
allocated to the assets of the unit, except for goodwill, prorata with the carrying amounts of those assets. These increases in carrying amountsshall be treated as reversals of impairment losses for individual assetsand recognised.”
（資產組的減值損失轉回應當按照組成資產組的各項資產的賬面價值的比例被分配到各項資產上（除商譽外）。賬面價值的增加應當被處理成單項資產的減值損失轉回且予以確認。）
“In allocating a reversal of an impairment loss for a cash-generating unit, the carrying amount of an asset shall not be increased above the lower of:
(a) its recoverable amount (if determinable); and
(b) the carrying amount that would have been determined (net of amortisation or depreciation) had no impairment loss been recognised for the asset in prior periods.”
（在分配資產組減值損失轉回值時，各項資產的帳面價值不應高於以下兩者中較低者：
（1）資產可收回價值（如果可確定）；
（2）如果以前年度沒有確認資產減值損失，所確定的資產帳面價值（減去攤銷和折舊後的淨值）。）
以上，我們就介紹了IAS36中關於資產減值轉回的主要規定。那麼問題來了，為什麼中國企業會計準則不允許資產減值在後期轉回呢？主要原因是如果規定資產減值可以轉回，那麼就給了某些企業操縱利潤的空間，例如在企業經營狀況好的年份計提資產減值準備，在經營狀況差的年份將資產減值準備轉回從而增加當年利潤，這樣利潤表上顯示出來的信息就是有矇蔽性的。在舊準則中並沒有禁止資產減值轉回，人為調整利潤的行為屢屢出現，所以出於對我國當前會計環境的現實狀況的考慮，2006年頒佈的新準則中就明確規定已計提的減值準備不允許轉回。但是，如果涉及到國際業務或者當企業應當按照國際會計準則進行會計處理時，只要滿足準則所列示的要求，資產減值是允許轉回的，這一差別也許在某些情況下可以給企業帶來有利影響。
參考文獻：
1.中國《企業會計準則第8號——資產減值》
2.國際會計準則IAS36--Impairment of Assets
注：在本文中，括號部分的中文為叄墨團隊成員的翻譯，若有不妥之處，請讀者提出並指正，叄墨團隊期待和讀者們進行交流討論。
“叄墨管理諮詢”是業界和學界聯合打造的、傳遞和分享會計審計稅務的思想、理念、方法技術、心得經驗的平臺。朋友們在工作中或是休息時從這個平臺可以獲得一些有價值、有啟發作用的資料和資訊。