IAS 16 và IAS 38

[VietHa9]

Em đang nghiên cứu về 2 CM này, em có một vài thắc mắc, hi vọng các anh chị giúp đỡ

Trong đoạn 33, IAS 16: "an entity may need to estimate fair value using an income or a depreciated replacement cost approach"

Depreciated replacement cost approach: có nghĩ là gì ạ?
Using income: ở đây ước tính giá trị hợp lý bằng cách sử dụng doanh thu. Tại sao và áp dụng như thể nào?

Đoạn 35 của IAS 16:
"When an item of property, plant and equipment is revalued, any accumulated depreciation at the date of the revaluation is treated in one of the following ways:
(a) restated proportionately with the change in the gross carrying amount of the asset so that the carrying amount of the asset after revaluation equals its revalued amount. This method is often used when an asset is revalued by means of applying an index to determine its depreciated replacement cost.
(b) eliminated against the gross carrying amount of the asset and the net amount restated to the revalued amount of the asset. This method is often used for buildings.
The amount of the adjustment arising on the restatement or elimination of accumulated depreciation forms part of the increase or decrease in carrying amount that is accounted for in accordance with paragraphs 39 and 40."

Anh/chị có thể cho em ví dụ minh họa cho ý này được k ạ, em đọc mà không hiểu lắm về ý nghĩa của đoạn này.

Đoạn 65, IAS 38: "The cost of an internally generated intangible asset for the purpose of paragraph 24 is the sum of expenditure incurred from the date when the intangible asset first meets the recognition criteria in paragraphs 21, 22 and 57"

Tại đoạn này em có thể hiểu là chi phí đc ghi nhận vào nguyên giá là từ development phase được k ạ?

 

[Hien]

Em đang nghiên cứu về 2 CM này, em có một vài thắc mắc, hi vọng các anh chị giúp đỡ

Trong đoạn 33, IAS 16: "an entity may need to estimate fair value using an income or a depreciated replacement cost approach"

Depreciated replacement cost approach: có nghĩ là gì ạ?
Using income: ở đây ước tính giá trị hợp lý bằng cách sử dụng doanh thu. Tại sao và áp dụng như thể nào?

Sao bạn tìm hiểu IFRS lại tìm hiểu các phiên bản cũ vậy?

Phiên bản IAS 16 hiện hành đã xoá bỏ đoạn 32, 33 (Đã có IFRS 13 ban hành năm 2011 quy định về Fair value).

Ví dụ trong sách cũ đây:
Example of depreciated replacement cost (sound value) as a valuation approach
An asset acquired January 1, 2010, at a cost of €40,000 was expected to have a useful economic life of 10 years. After three years, on January 1, 2013, it is appraised as having a gross replacement cost of €50,000. The sound value, or depreciated replacement cost, would be 7/10 × €50,000, or €35,000. This compares with a book, or carrying, value of €28,000 at that same date. Mechanically, to accomplish a revaluation at January 1, 2013, the asset should be written up by €10,000 (i.e., from €40,000 to €50,000 gross cost) and the accumulated depreciation should be proportionally written up by €3,000 (from €12,000 to €15,000). Under IAS 16, the net amount of the revaluation adjustment, €7,000, would be credited to other comprehensive income and accumulated in equity as revaluation surplus.

Đoạn 35 của IAS 16:
"When an item of property, plant and equipment is revalued, any accumulated depreciation at the date of the revaluation is treated in one of the following ways:
(a) restated proportionately with the change in the gross carrying amount of the asset so that the carrying amount of the asset after revaluation equals its revalued amount. This method is often used when an asset is revalued by means of applying an index to determine its depreciated replacement cost.
(b) eliminated against the gross carrying amount of the asset and the net amount restated to the revalued amount of the asset. This method is often used for buildings.
The amount of the adjustment arising on the restatement or elimination of accumulated depreciation forms part of the increase or decrease in carrying amount that is accounted for in accordance with paragraphs 39 and 40."

Anh/chị có thể cho em ví dụ minh họa cho ý này được k ạ, em đọc mà không hiểu lắm về ý nghĩa của đoạn này.

IAS 16 mới sửa lại 1 chút đoạn này:
(a) restated proportionately with the change in the gross carrying amount of the asset so that the carrying amount of the asset after revaluation equals its revalued amount. This method is often used when an asset is revalued by means of applying an index to determine its replacement cost (see IFRS 13).
(b) eliminated against the gross carrying amount of the asset and the net amount restated to the revalued amount of the asset. This method is often used for buildings. The amount of the adjustment arising on the restatement or elimination of
accumulated depreciation forms part of the increase or decrease in carrying amount that is accounted for in accordance with paragraphs 39 and 40.

(a) Xem ví dụ ở trên

(b) Xem ví dụ tiếp ví dụ a
An alternative accounting procedure is also permitted by the standard, under which the accumulated depreciation at the date of the revaluation is written off against the gross carrying value of the asset. In the foregoing example, this would mean that the €12,000 of accumulated depreciation at January 1, 2013, immediately prior to the revaluation, would be credited to the gross asset amount, €40,000, thereby reducing it to €28,000. Then the asset account would be adjusted to reflect the valuation of €35,000 by increasing the asset account by €7,000 (= €35,000 – €28,000), with the offset to other comprehensive income (and accumulated in the revaluation surplus in shareholders’ equity). In terms of total assets reported in the statement of financial position, this has exactly the same effect as the first method.

Đoạn 65, IAS 38: "The cost of an internally generated intangible asset for the purpose of paragraph 24 is the sum of expenditure incurred from the date when the intangible asset first meets the recognition criteria in paragraphs 21, 22 and 57"

Tại đoạn này em có thể hiểu là chi phí đc ghi nhận vào nguyên giá là từ development phase được k ạ?

Các chi phí được ghi nhận là nguyên giá là các chi phí trong giai đoạn triển khai và phải thoả mãn các điều kiện trong đoạn 57.
Ví dụ minh hoạ cho đoạn 65:
Example illustrating paragraph 65
An entity is developing a new production process. During 20X5, expenditure incurred was CU1,000, of which CU900 was incurred before 1 December 20X5 and CU100 was incurred between 1 December 20X5 and 31 December 20X5.
The entity is able to demonstrate that, at 1 December 20X5, the production process met the criteria for recognition as an intangible asset. The recoverable amount of the know-how embodied in the process (including future cash outflows to complete the process before it is available for use) is estimated to be CU500.
At the end of 20X5, the production process is recognised as an intangible asset at a cost of CU100 (expenditure incurred since the date when the recognition criteria were met, ie 1 December 20X5). The CU900 expenditure incurred before 1 December 20X5 is recognised as an expense because the recognition criteria were not met until 1 December 20X5.
This expenditure does not form part of the cost of the production process recognised in the statement of financial position. During 20X6, expenditure incurred is CU2,000. At the end of 20X6, the recoverable amount of the know-how embodied in the process (including future cash outflows to complete the process before it is available for use) is estimated to be CU1,900.
At the end of 20X6, the cost of the production process is CU2,100 (CU100 expenditure recognised at the end of 20X5 plus CU2,000 expenditure recognised in 20X6). The entity recognises an impairment loss of CU200 to adjust the carrying amount of the process before impairment loss (CU2,100) to its recoverable amount (CU1,900). This impairment loss will
be reversed in a subsequent period if the requirements for the reversal of an impairment loss in IAS 36 are met.

 

[VietHa9]

Em đã update chuẩn mực mới, cảm ơn a đã nhắc nhở.
Ví dụ anh đưa ra dễ hiểu lắm ạ

Em có một vấn đề thắc mắc nữa, đó là khấu hao của TSCđ đã được đánh giá lại.
Khấu hao = Giá trị đánh giá lạị / Thời gian sử dụng hữu ích còn lại.

Như vậy, đến cuối thời gian hữu ích, sẽ có sự chênh lệch do mức khấu hao khác nhau. Vậy mình phải xử lý ntn với khoản chênh lệch này.

Em cảm ơn.

 

[Hien]

Em đã update chuẩn mực mới, cảm ơn a đã nhắc nhở.
Ví dụ anh đưa ra dễ hiểu lắm ạ

Em có một vấn đề thắc mắc nữa, đó là khấu hao của TSCđ đã được đánh giá lại.
Khấu hao = Giá trị đánh giá lạị / Thời gian sử dụng hữu ích còn lại.

Như vậy, đến cuối thời gian hữu ích, sẽ có sự chênh lệch do mức khấu hao khác nhau. Vậy mình phải xử lý ntn với khoản chênh lệch này.

Em cảm ơn.

Khấu hao là ước tính kế toán nên khi thay đổi cơ sở khấu hao (giá trị phải khấu hao sau đánh giá lại) và thời gian sử dụng hữu ích thì tính khấu hao theo mức khấu hao mới thôi, không cần xử lý gì cả.

 

[VietHa9]

Dạ, em cảm ơn ạ.

 

[viethungKT]

Em đang nghiên cứu về 2 CM này, em có một vài thắc mắc, hi vọng các anh chị giúp đỡ

Trong đoạn 33, IAS 16: "an entity may need to estimate fair value using an income or a depreciated replacement cost approach"

Depreciated replacement cost approach: có nghĩ là gì ạ?
Using income: ở đây ước tính giá trị hợp lý bằng cách sử dụng doanh thu. Tại sao và áp dụng như thể nào?

Đoạn 35 của IAS 16:
"When an item of property, plant and equipment is revalued, any accumulated depreciation at the date of the revaluation is treated in one of the following ways:
(a) restated proportionately with the change in the gross carrying amount of the asset so that the carrying amount of the asset after revaluation equals its revalued amount. This method is often used when an asset is revalued by means of applying an index to determine its depreciated replacement cost.
(b) eliminated against the gross carrying amount of the asset and the net amount restated to the revalued amount of the asset. This method is often used for buildings.
The amount of the adjustment arising on the restatement or elimination of accumulated depreciation forms part of the increase or decrease in carrying amount that is accounted for in accordance with paragraphs 39 and 40."

Anh/chị có thể cho em ví dụ minh họa cho ý này được k ạ, em đọc mà không hiểu lắm về ý nghĩa của đoạn này.

Đoạn 65, IAS 38: "The cost of an internally generated intangible asset for the purpose of paragraph 24 is the sum of expenditure incurred from the date when the intangible asset first meets the recognition criteria in paragraphs 21, 22 and 57"

Tại đoạn này em có thể hiểu là chi phí đc ghi nhận vào nguyên giá là từ development phase được k ạ?

According to IAS 38, bạn có thể sử dụng 6 tiêu chuẩn ghi nhận trong giai đoạn development
P : Probable future economic benefits
I : Intend to complete the intangible asset and use or sell it
R:The availability of adequate technicals, finances and other resources to complete the development and use or sell
A : Ability to use or sell the intangible asset
T : The technical feasibility to complete the intangible asset
E : Expenditure can be measured reliably.