关于商誉减值的问题.docVIP

关于商誉减值的确认问题 准则中讲： 规定1、企业合并所形成的商誉，至少应当在每年年度终了进行减值测试。由于商誉难以独立产生现金流量，应当结合与其相关的资产组或者资产组组合进行减值测试。为了进行资产减值测试，因企业合并形成的商誉的账面价值，应当自购买日起按照合理的方法分摊至相关的资产组；难以分摊至相关的资产组的，应当将其分摊至相关的资产组组合。 规定2、企业在对包含商誉的相关资产组或者资产组组合进行减值测试时，如与商誉相关的资产组或者资产组组合存在减值迹象的，应当首先对不包含商誉的资产组或者资产组组合进行减值测试，计算可收回金额，并与相关账面价值相比较，确认相应的减值损失。然后，再对包含商誉的资产组或者资产组组合进行减值测试，比较这些相关资产组或者资产组组合的账面价值（包括所分摊的商誉的账面价值部分）与其可收回金额，如相关资产组或者资产组组合的可收回金额低于其账面价值的，应当就其差额确认减值损失。 问题： 1、商誉减值测试必须包含在资产组或资产组组合中进行，但是为什么第2个规定中又说，首先应该对不包含商誉的资产组合资产组组合进行减值测试？ 2、在具体的例题讲解中，并没有两个步骤，而只是一个步骤，就是比较包含商誉在内的资产组或组合的账面价值和可收回金额。 你所引用的“规定2”，其来源是IAS 36对于包含商誉的资产组减值测试时间的规定，看看原文应该有助于理解这一问题。原文如下： 97 If the assets constituting the cash-generating unit to which goodwill has been allocated are tested for impairment at the same time as the unit containing the goodwill, they shall be tested for impairment before the unit containing the goodwill. Similarly, if the cash-generating units constituting a group of cash-generating units to which goodwill has been allocated are tested for impairment at the same time as the group of units containing the goodwill, the individual units shall be tested for impairment before the group of units containing the goodwill. 98 At the time of impairment testing a cash-generating unit to which goodwill has been allocated, there may be an indication of an impairment of an asset within the unit containing the goodwill. In such circumstances, the entity tests the asset for impairment first, and recognizes any impairment loss for that asset before testing for impairment the cash-generating unit containing the goodwill. Similarly, there may be an indication of an impairment of a cash-generating unit within a group of units containing the goodwill. In such circumstances, the entity tests the cash-generating unit for impairment first, and recognizes any impairment loss for that unit, before testing for impairment the group of units to which the goodwill is allocated. 回复 沙发 chenyiwei 的帖子 是否这样理解： 1、商誉本身无法单独确定可收回金额，因此必须要与其他可辨认净资产放在一起确认。而一般情况下，确认的资产组可辨认净资产可收回