臺灣博碩士論文加值系統

本研究旨在探討商譽減損會計準則，分析未來應如何改善商譽減損制度。研究發現如下：首先，IAS 36與ASC 350兩方準則在商譽減損會計處理方面最主要差異來自減損測試之層級、分攤商譽至測試層級之方法以及減損損失之衡量。其次，現行IAS 36針對如何辨認受攤商譽現金產生單位之指引仍不詳盡，本研究提出相關改善要點。最後，針對IASB未來擬簡化現行IAS 36減損測試、採行收購前淨空法以及改善攸關商譽減損之揭露準則等方面，本研究提出實際應用可能會產生之問題，並建議IASB應與FASB討論、與企業和使用者進行訪談後，再決定未來改善商譽減損會計制度之方向。

This study aims to examine the accounting standards for goodwill impairment and to analyze the possible changes that has been discussed by IASB. The major findings of the present study are as follows: First, the main differences between IAS 36 and ASC 350 lie in the level of goodwill impairment test, the method of allocating goodwill to the test level and the measurement of impairment loss. Second, it has been found that the guidance provided in IAS 36 to identify cash generating units to which goodwill has been allocated stated is rather unclear; hence, some modification has been proposed in this respect. Third, IASB has been discussing about streamlining goodwill impairment requirements, adopting Pre-acquisition Headroom approach and improving the disclosure requirements for goodwill impairments; the results show that these changes to IAS 36 may result in some practical problems in the future. It is suggested that IASB should discuss with FASB and interview entities and users before their future version of goodwill impairment is finalized.

口試委員會審定書…………………………………………………………...…..……...i
謝辭……………………………………………………………………………………..ii
摘要………...………………………………………………………………..………….iii
Abstract…..……………………………………………………………………..………iv
目錄………………………………………………………………………………..….....v
表目錄…………………………………………………………………………………..ix
圖目錄…………………………………………………………………………………...x
第一章 緒論…………………………………………………………………………….1
1.1 研究背景…………………………………………………………………...….1
1.2 研究目的………………………………………………………………………3
1.3 論文架構及流程…………………………………………………………..…..4
第二章 商譽減損之現行規範……………………………………………………….....6
2.1國際會計準則第36號「資產減損」……………………………………..….6
2.1.1 辨認資產是否屬於IAS 36適用範圍…………………………...…….7
2.1.2 決定減損測試之單位………………………………………………….8
2.1.2.1 辨認現金產生單位……………………………………….…….9
2.1.2.2 分攤資產至現金產生單位……………………………………10
2.1.3 減損測試之時點……………………………………………….……..14
2.1.4 估計可回收金額………………………..……………….……………17
2.1.5 減損損失之衡量與認列………………………………………….…..20
2.1.6 減損損失之迴轉……………………………………………….……..22
2.1.7 表達與揭露……………………………………………….………..…25
2.2美國會計準則彙編主題第350號「無形資產—商譽與其他」………...…28
2.2.1 辨認報導單位……………….………………….………..…………...29
2.2.2 分攤商譽至報導單位……….……………...……..……………….…29
2.2.3 商譽減損測試之時點……….………………….………..……..….…32
2.2.4 計算公允價值……….………………….………..…………………...32
2.2.5 商譽減損損失之衡量與認列……….………………….………….…33
2.2.6 商譽減損損失之迴轉……….………………….………..…………...35
2.2.7 表達與揭露……….…………………. ………...………..…………...35
2.3 本章結論……….…………………. ………...………..……………………..35
第三章 改善IAS 36商譽減損測試………. ………...………..……………………...36
3.1 簡化現行IAS 36減損測試……. …...……...………..…………………...…36
3.1.1 以單模型計算可回收金額……. ...……...………..……………...…..36
3.1.2 刪除年度減損測試之規定……. ...……...………..……………...…..40
3.1.3 改善使用價值之計算方式……. ...……...………..……………...…..43
3.2 收購前淨空法……. ...……...………..……………...……………………….47
3.2.1 收購前淨空法之應用.………..……………...……………………….49
3.2.2 與現行減損測試之比較.………..…………….......………………….52
3.2.3 減損損失的分攤順序.………..……………...……………………….53
3.2.4 後續進行減損測試.………..……………...………………………….54
3.2.5 後續進行其他收購.………..……………...……………..…………...55
3.2.6 處分與改組.………..……………...………………..………………...59
3.2.7 相關議題.………..……………...……………………..………….......61
3.3 改善相關揭露準則……..……………...…………………………..…...........62
3.3.1 揭露關鍵績效目標……………...…………………………..…..........62
3.3.2 揭露預期績效與實際績效之比較結果………………………….......64
3.3.3 追蹤商譽至個別收購………………………………………..….........65
3.4本章結論……..……………...………..…….…………………………...........66
第四章 研究發現與討論…………...…………………….……..……………….........67
4.1 IAS 36與ASC 350之比較……….…………….……..……...………...........67
4.1.1 減損測試之層級………………...……….……………………...........69
4.1.2 分攤商譽至測試層級之方法…...……….……………………...........71
4.1.3 減損測試之時點…...……….…………………………………...........72
4.1.4 如何衡量減損損失…...……….………………………………….......73
4.1.5 減損損失之迴轉…...……….…………………..……………….........75
4.1.6 減損損失之揭露…...……….…………………..……………….........75
4.2 辨認受攤商譽之現金產生單位….…………………..……………………...76
4.3 未來修訂準則後之潛在議題…….…………………..………..…….............79
4.3.1 簡化現行IAS 36減損測試…………...……..……...………..............79
4.3.1.1以單模型計算可回收金額………………………………….....79
4.3.1.2 刪除年度減損測試之規定……………………………...….....81
4.3.1.3 改善使用價值之計算方式……..……..……………...…….....82
4.3.2 收購前淨空法…….………………………….……………….............83
4.3.3 改善相關揭露準則.………………………….……………….............85
4.3.3.1 揭露關鍵績效目標.…………………..……………….............85
4.3.3.2 揭露預期績效與實際績效之比較結果.……….......................86
4.3.3.3 追蹤商譽至個別收購…….…………………..……...…..........86
4.3.4 相關議題.…………………..……………………….………...............86
4.4本章結論.…………………..…………….………………...............................88
第五章 結論.…………………..…………….……………….......................................90
5.1 研究結果…………..…………….……………...….......................................90
5.1.1 IAS 36與ASC 350之比較...…………...….........................................90
5.1.2 IAS 36辨認受攤商譽現金產生單位之要點........................................91
5.1.3未來修訂IAS 36後之潛在議題……...…............................................91
5.2 研究限制與建議……….……………...…......................................................93
參考文獻……….……………...….................................................................................95

英文部分
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中文部分
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臺灣財務報導準則委員會譯（2016）。國際會計準則第36號 資產減損。台北：財團法人中華民國會計研究發展基金會。
臺灣財務報導準則委員會譯（2016）。國際會計準則第38號 無形資產。台北：財團法人中華民國會計研究發展基金會。
臺灣財務報導準則委員會譯（2016）。國際財務報導準則第3號 企業合併。台北：財團法人中華民國會計研究發展基金會。
臺灣財務報導準則委員會譯（2016）。國際財務報導準則第8號 營運部門。台北：財團法人中華民國會計研究發展基金會。
臺灣財務報導準則委員會譯（2016）。國際財務報導準則第13 號 公允價值衡量。台北：財團法人中華民國會計研究發展基金會。

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