從c大發那一篇重估價更正後
每天好像都有新的心得與文章出現
會計好多好複雜阿...
今天隨手翻了一下這本:IFRS 中級會計學 -命題大鋼暨擬真題庫-"(簡老師著)
裡面剛好有與主題類似的單元 想跟大家來討論一下
ACCA-2007年 & 北大會研-099年 書本有重新改編題目
Wader is reviewing the accounting treatment of its buildings. The company
uses the ‘revaluation model’ for it sbuildings. The buildings had originally
cost $10 million on 2008/1/1 and had a useful economic life of 20 years.
They are being depreciated on a straight line basis to a nil residual value.
The buildings were revalueddownwards on 2008/12/31 to $8 million which was
the buildings’recoverable amount. At 2009/12/31 the value of the buildings
had risen to $11 million which is to be included in the financial statements.
Based on IAS#16 and #36,answer the following questions.
Required:
(1)2008 & 2009年必要分錄(重估價模式下)
(2)2008 & 2009年必要分錄(假設採成本模式)
(1)
2008/1/1
借：建築物 10,000,000
貸：現金 10,000,000
2008/12/31
借：折舊費用 500,000
貸：累計折舊－建築物 500,000
借：減損損失 1,500,000
貸：累計減損－建築物 1,500,000
2009/12/31
借：折舊費用 421,053
貸：累計折舊－建築物 421,053
借：累計折舊－建築物 921,053 (這個就很像那淨額法的分錄)
累計減損－建築物 1,500,000
貸：建築物 2,421,053
借：建築物 3,421,053
貸：減損迴轉利益 1,500,000
未實現重估增值 1,921,053
現有價值 7,578,947
沖轉 +3,421,053***
可回收金額 11,000,000
***沖轉細項
減損損失 1,500,000***
重估增值 1,921,053
合計 3,421,053
***書本寫說 重估價模式下減損迴轉利益無上限問題
但一開始就所認列1,500,000發生減損金額為限
這裡就和郝強老師那一題有些出入跟不同
再者是成本模式下的分錄
(2)
2008/1/1
借：建築物 10,000,000
貸：現金 10,000,000
2008/12/31
借：折舊費用 500,000
貸：累計折舊－建築物 500,000
借：減損損失 1,500,000
貸：累計減損－建築物 1,500,000
2009/12/31
借：折舊費用 421,053
貸：累計折舊－建築物 421,053
借：累計減損－建築物 1,421,053
貸：減損迴轉利益 1,421,053
現有帳面價值=10,000,000-500,000-1,500,000-421,053=7,578,975
計算成本模式應有帳面價值=10,000,000-500,000*2=9,000,000
認列減損迴轉利益=9,000,000-7,578,975=1,421,053 < 總額1,500,000 全部認列
該9,000,000即是限額
沒有因可回收金額11,000,000再額外認列重估增值或更大額減損迴轉
討論：
●大家認為會因"成本模式"或"重估價模式"而計算方法不同嘛?
●"重估價模式下減損迴轉利益無上限問題" 這觀念對嘛? 真的有些混亂哈~
●在重估價模式下 可回收金額似乎等於公允價值
或一般所說的 "淨公允價值與使用價值孰高"
才有所謂類似減損限額的算法對嘛? (同郝強老師那一題)
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