ACCA FR“無(wú)中生有”的無(wú)形資產(chǎn)—intangible assets的確認(rèn)條件

IAS 38 Intangible Assets和IFRS 3 Business Combinations均談及了無(wú)形資產(chǎn)的確認(rèn)條件(recognition criteria)。同學(xué)們要辨別清楚單體報(bào)表上的確認(rèn)條件,并進(jìn)一步學(xué)習(xí)合并報(bào)表上的特殊確認(rèn)規(guī)則。

應(yīng)對(duì)考試時(shí),確實(shí)僅靠死記例子,就能做對(duì)題目?;\統(tǒng)地以外購(gòu)、內(nèi)部形成、收購(gòu)視作外購(gòu)的邏輯,來(lái)判斷能否確認(rèn)無(wú)形資產(chǎn),只是歸納現(xiàn)象,而非探尋本質(zhì)。只有從理論層面進(jìn)行歸納整理,才能更廣泛地將知識(shí)運(yùn)用于實(shí)踐。

廣義上,我們都會(huì)稱computer software, patents, copyrights, motion picture films, customer lists, mortgage servicing rights, fishing licences, import quotas, franchises, customer or supplier relationships, customer loyalty, market share and marketing rights為“無(wú)形的資源(intangible resources)”。但這離能被確認(rèn)到資產(chǎn)負(fù)債表里作為一項(xiàng)“無(wú)形資產(chǎn)”,仍有一定距離。

IAS 38給出的無(wú)形資產(chǎn)確認(rèn)條件,是最基本的參考依據(jù):

The recognition of an item as an intangible asset requires an entity to demonstrate that the item meets:

(1) the definition of an intangible asset (“An intangible asset is an identifiable non-monetary asset without physical substance”); and

(2) the recognition criteria (“(a) it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity; and (b) the cost of the asset can be measured reliably.”).

即一方面要符合無(wú)形資產(chǎn)定義(definition)(重點(diǎn)應(yīng)關(guān)注資產(chǎn)定義里的“control(控制)”,和此處提及的“identifiable(可辨認(rèn)的)”),另一方面要符合額外的確認(rèn)條件(probable inflow和reliable cost)(這種資本化條件,其實(shí)在很多其他與資產(chǎn)相關(guān)的準(zhǔn)則里也經(jīng)常出現(xiàn))。

上述“無(wú)形的資源”上的支出,一旦無(wú)法資本化,則應(yīng)該費(fèi)用化(費(fèi)用化時(shí),相當(dāng)于計(jì)入了internally generated goodwill)。

1. 符合無(wú)形資產(chǎn)的定義——control和identifiable

IAS 38明確,廣義上的“無(wú)形的資源”,并非都能在狹義上滿足無(wú)形資產(chǎn)的“定義”。

Control作為“定義”中的一道門檻,自不必多提,只要是資產(chǎn)都要滿足這個(gè)條件。諸如customer relationships or loyalty(若不受法律或合同保護(hù))很難被認(rèn)為被企業(yè)所控制——客戶的口味說(shuō)換就換,現(xiàn)有的市場(chǎng)份額未必是未來(lái)收益的保障。

無(wú)形資產(chǎn)的“定義”中,另一個(gè)關(guān)鍵門檻是“identifiable”,也是后文歸納時(shí)的重要指標(biāo)。

An asset is identifiable if it either:

(a) is separable, ie is capable of being separated or divided from the entity and sold, transferred, licensed, rented or exchanged, either individually or together with a related contract, identifiable asset or liability, regardless of whether the entity intends to do so; or

(b) arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or from other rights and obligations.

簡(jiǎn)單來(lái)說(shuō),要滿足identifiable,需要滿足separable(可分離的)或contractual(合同性的)——separable指的是該資產(chǎn)要能夠從企業(yè)中分離出來(lái),被交易走;contractual則指該資產(chǎn)源于合同或其他法定權(quán)利。

在FR考試中,同學(xué)們遇到的絕大多數(shù)形似無(wú)形資產(chǎn)的“無(wú)形的資源”,都能夠滿足identifiable的條件,它們或separable(如customer listbrand),或contractual(如licence)。

反例是internally generated goodwill——除非出售企業(yè)的控制權(quán)(即涉及后文會(huì)談及的企業(yè)合并),否則無(wú)法交易走internally generated goodwill,因此個(gè)別報(bào)表視角下,它not identifiable,自然就無(wú)法資本化(此外其實(shí)其成本也難以被可靠計(jì)量)。

2. 符合無(wú)形資產(chǎn)的確認(rèn)條件——probable inflow和reliable cost

假如通過(guò)第1關(guān)“無(wú)形資產(chǎn)的定義”,那么就要接著考慮第2關(guān)“確認(rèn)條件”——

(a) It is probable that the expected future economic benefits that are attributable to the asset will flow to the entity; and

(b) The cost of the asset can be measured reliably.

Research costs”和“滿足PIRATE之前的development costs”就倒在(a)probable inflow上——研發(fā)項(xiàng)目八字還沒(méi)有一撇,很難說(shuō)存在很可能流入企業(yè)的經(jīng)濟(jì)利益,因此無(wú)法資本化。

Internally generated的其他無(wú)形資產(chǎn),如brand、customer list等,倒在了(b)reliable cost上——在內(nèi)部形成它們時(shí)所發(fā)生的支出,往往難以與企業(yè)整體業(yè)務(wù)的開(kāi)發(fā)成本(cost of developing the business as a whole)相區(qū)分(distinguish),因此它們被視作無(wú)法可靠計(jì)量成本。但若這些資產(chǎn)來(lái)自于外購(gòu)(acquired),則成本被視作能夠可靠計(jì)量,可以確認(rèn)為無(wú)形資產(chǎn)。

滿足PIRATE之后的development costs”就可以通過(guò)這兩個(gè)確認(rèn)條件,資本化為無(wú)形資產(chǎn)。