CFA I级 财报分析笔记-13
2020-04-11 本文已影响0人
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Long-lived assets
Tangible assets（例如PP&E等物理存在的）
- Measurement model
- U.S.GAAP
- Cost Model - IFRS
- Cost Model
- Revaluation Model - 使用revaluation model有两条原则，第一：gain -> OCI, loss -> I/S; 第二：if 逆转，必须先销原账户
- Depreciation
| 折旧方法 | 算法 |
|---|---|
| Straight-line年限平均法 | ( cost - residual value ) / useful life |
| Double-declining balance双倍余额递减（考试重点） | (2/asset life in years) * net book value at the beginning of year |
| units-of-production工作量法 | (original cost - salvage ) * output unit in period / life in output units |
Notices
- 累计折旧不能超过原值减去残值；
- US.GAAP的残值只能估低，不能reverse；
Intangible assets
- 无形资产的分类
| Identifiable IA (可辨认（可剥离，可单独交易）） | Unidentifiable IA 只有一种，商誉（收购溢价） | Internally generated |
|---|---|---|
| 专利、商标、著作权 | 商誉 | R&D |
| Capitalized on the B/S | Capitalized on the B/S | Expensed as incurred |
| Amortization | Impairment | Amortization |
- Measurement model
- U.S.GAAP
- Cost Model - IFRS
- Cost Model
- Revaluation Model - 使用revaluation model有两条原则，第一：gain -> OCI, loss -> I/S; 第二：if 逆转，必须先销原账户
- Impairment of assets
- IFRS 一步判断
- 比较carry value 和recoverable amount的值，减值为carry value减去recoverable amount；
- recoverable amount = max(fair value to sell清算价值，value in use持续经营)
2.GAAP 两步走 - Carry value > 非折现现金流；
- carry value 减去 fair value 或者 减去未来现金流的折现
Notice:
- 对于R&D，IFRS和GAAP认为Research是费用化的；Development阶段，IFRS认为是资本化的；IFRS任务是费用化的，除非是用于软件应用；
- Carry value = Historical Cost - Accumulated depreciation - impairment;
De-recognition of assets
- Sale of long-lived asset
G/L = proceed - D.N.B.V - Abandon of long-lived assets
- removed carry value;
- loss on I/S
- Exchange of long-lived assets
G/L = fair value of the old asset (or fair value of the new asset) - D.N.B.V
Investment Properties
| Type | U.S.GAAP | IFRS |
|---|---|---|
| long-lived asset | Cost Model | Cost Model；Revaluation Model; fair value in B/S; |
| Investment Property | 不区分investment property;使用Cost Mode | Cost Model; Fair value model; fair value in B/S; |
