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IAS16

目的

本号准则的目的是规定不动产、厂房和设备的会计处理。不动产、厂房和设备的会计的基本问题是资产确认的时间、其帐面金额的确定、与它们有关的需确认的折旧费用，以及对帐面金额的其他损耗的确定和会计处理。

Objective

1 The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern information about an entity‘s investment in its property, plant and equipment and the changes in such investment. The principal issues in accounting for property, plant and equipment are the recognition of the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be recognised in relation to them.

范围

Scope

本号准则适用于对不动产、厂房和设备的会计处理，除非有另外的国际会计准则，要求或允许采用不同的会计处理方法。

2 This Standard shall be applied in accounting for property, plant and equipment except when another Standard requires or permits a different accounting treatment.

本号准则不适用于：

3 This Standard does not apply to:

(a) property, plant and equipment classified as held for sale in accordance with IFRS

5 Non-current Assets Held for Sale and Discontinued Operations;

(b) biological assets related to agricultural activity (see IAS 41 Agriculture);

(c) the recognition and measurement of exploration and evaluation assets (see IFRS 6 Exploration for and Evaluation of Mineral Resources); or

矿产权，矿产、石油、天然气和类似的非再生性资源的勘探和开采。

(d) mineral rights and mineral reserves such as oil, natural gas and similar

non-regenerative resources.

然而，对于在发展或保持上述第（2）或第（4）条所包含的不动产、厂房和设备时使用的，适用本号准则。

However, this Standard applies to property, plant and equipment used to develop or maintain the assets described in (b)–(d).

在某些情况下，国际会计准则允许使用与本号准则所规定的不同的方法，来决定对不动产、厂房和设备的帐面金额的初始确认。例如，根据对负商誉的所允许的备选处理方法，国际会计准则第22号―企业合并‖，要求对在企业合并中取得的不动产、厂房和设备最初用公允价值计量，即使它大于成本。然而，在这种情况下，对这些资产的会计处理的所有其他方面，包括折旧，均应按本号准则的要求予以确定。

4 Other Standards may require recognition of an item of property, plant and equipment based on an approach different from that in this Standard. For example, IAS 17 Leases requires an entity to evaluate its recognition of an item of leased property, plant and equipment on the basis of the transfer of risks and rewards. However, in such cases other aspects of the accounting treatment for these assets,

including depreciation, are prescribed by this Standard.

国际会计准则第25号―投资会计‖，允许企业将投资物业作为不动产处理，以符合本号准则的要求，或作为长期投资处理，以符合国际会计准则第25号―投资会计‖的要求。

5 An entity using the cost model for investment property in accordance with IAS 40 Investment Property shall use the cost model in this Standard.

定义

Definitions

本号准则所使用的下列术语，具有特定的含义：

6 The following terms are used in this Standard with the meanings specified:

帐面金额，是指一项资产在减去它的任何累计折旧以后计入资产负债表内的金额。

Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses.

成本，是指在购置或建造一项资产时，为获得该项资产所支付的现金或现金等价物的金额，或者给予的其他价款的公允价值。

Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction or, where applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs, eg IFRS 2 Share-based Payment.

可折旧金额，是指一项资产的成本，或在财务报表中替代成本的其他金额，减去它的残值。

Depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value.

折旧，是指将一项资产的可折旧金额在其使用年限内作有规则的分配。Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.

Entity-specific value is the present value of the cash flows an entity expects to arise from the continuing use of an asset and from its disposal at the end of its useful life or expects to incur when settling a liability.

公允价值，是指在一项公平交易中，由熟悉情况并自愿交易的双方能将一项资产进行交换的金额。

Fair value is the amount for which an asset could be exchanged between knowledgeable, willing parties in an arm’s length transaction.

An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount.

不动产、厂房和设备，是指符合下列条件的有形资产：

Property, plant and equipment are tangible items that:

企业为了在生产或供应商品或劳务时使用、出租给其他人，或为了管理的目的而持有；并且

(a) are held for use in the production or supply of goods or services, for rental

to others, or for administrative purposes; and

预期能在不止一个的期间内使用。

(b) are expected to be used during more than one period.

可收回的金额，是指企业预期从一项资产的未来使用中可收回的金额，包括此项资产在清理时的残值。

Recoverable amount is the higher o f an asset’s fair value less costs to sell and its value in use.

The residual value of an asset is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

使用年限，是指：

Useful life is:

一项资产预期为企业所使用的时间期限；或

(a) the period over which an asset is expected to be available for use by an entity; or

企业预期从这项资产中获得的产品数量或类似的单位。

(b) the number of production or similar units expected to be obtained from

the asset by an entity.

不动产、厂房和设备的确认

Recognition

一项不动产、厂房和设备在以下条件下应确认为一项资产：

7 The cost of an item of property, plant and equipment shall be recognised as an asset if, and only if:

与核资产有关的未来经济利益可能流入企业；和

该资产对企业的成本能可靠地计量

(a) it is probable that future economic benefits associated with the item will

flow to the entity; and

(b) the cost of the item can be measured reliably.

8 Spare parts and servicing equipment are usually carried as inventory and recognised in profit or loss as consumed. However, major spare parts and

stand-by equipment qualify as property, plant and equipment when an entity expects to use them during more than one period. Similarly, if the spare parts and servicing equipment can be used only in connection with an item of property,

plant and equipment, they are accounted for as property, plant and equipment.

9 This Standard does not prescribe the unit of measure for recognition, ie what constitutes an item of property, plant and equipment. Thus, judgement is

required in applying the recognition criteria to an entity‘s specific circumstances.

It may be appropriate to aggregate individually insignificant items, such as moulds, tools and dies, and to apply the criteria to the aggregate value.

10 An entity evaluates under this recognition principle all its property, plant and equipment costs at the time they are incurred. These costs include costs incurred initially to acquire or construct an item of property, plant and equipment and

costs incurred subsequently to add to, replace part of, or service it.

Initial costs

11 Items of property, plant and equipment may be acquired for safety or environmental reasons. The acquisition of such property, plant and equipment, although not directly increasing the future economic benefits of any particular existing item of property, plant and equipment, may be necessary for an entity to obtain the future economic benefits from its other assets. Such items of property, plant and equipment qualify for recognition as assets because they enable an

entity to derive future economic benefits from related assets in excess of what

could be derived had those items not been acquired. For example, a chemical manufacturer may install new chemical handling processes to comply with environmental requirements for the production and storage of dangerous chemicals; related plant enhancements are recognised as an asset because

without them the entity is unable to manufacture and sell chemicals. However,

the resulting carrying amount of such an asset and related assets is reviewed for impairment in accordance with IAS 36 Impairment of Assets.

后续支出

Subsequent costs

12 Under the recognition principle in paragraph 7, an entity does not recognise in

the carrying amount of an item of property, plant and equipment the costs of the

day-to-day servicing of the item. Rather, these costs are recognised in profit or loss as incurred. Costs of day-to-day servicing are primarily the costs of labour and consumables, and may include the cost of small parts. The purpose of these expenditures is often described as for the ?repairs and maintenance‘ of the item

of property, plant and equipment.

某些不动产、厂房和设备项目的主要组成部分可能需要期进行重置。例如，一个炉子在使用了特定的小时数以后，可能要更换衬里，或者飞机的座位和门廊等内部设施，在机体的寿命报内可能需要更换多次。

13 Parts of some items of property, plant and equipment may require replacement

at regular intervals. For example, a furnace may require relining after a specified number of hours of use, or aircraft interiors such as seats and galleys may require replacement several times during the life of the airframe. Items of property, plant and equipment may also be acquired to make a less frequently recurring replacement, such as replacing the interior walls of a building, or to make a nonrecurring replacement. Under the recognition principle in paragraph 7, an

entity recognises in the carrying amount of an item of property, plant and equipment the cost of replacing part of such an item when that cost is incurred if

the recognition criteria are met. The carrying amount of those parts that are

replaced is derecognised in accordance with the derecognition provisions of this Standard (see paragraphs 67–72).

14 A condition of continuing to operate an item of property, plant and equipment (for example, an aircraft) may be performing regular major inspections for faults regardless of whether parts of the item are replaced. When each major inspection

is performed, its cost is recognised in the carrying amount of the item of property, plant and equipment as a replacement if the recognition criteria are satisfied.

Any remaining carrying amount of the cost of the previous inspection (as distinct from physical parts) is derecognised. This occurs regardless of whether the cost of the previous inspection was identified in the transaction in which the item was acquired or constructed. If necessary, the estimated cost of a future similar inspection may be used as an indication of what the cost of the existing inspection component was when the item was acquired or constructed.

不动产、厂房和设备的初始计量

Measurement at recognition

符合确认为资产条件的不动产、厂房和设备项目，最初应按其成本进行计量。

15 An item of property, plant and equipment that qualifies for recognition as an asset shall be measured at its cost.

成本的构成

Elements of cost

可归属成本的内容如下：

16 The cost of an item of property, plant and equipment comprises:

应由其购买价格，包括进口税和不能退回的购买税，应减去任何有关的商业折扣和回扣。

(a) its purchase price, including import duties and non-refundable purchase

taxes,after deducting trade discounts and rebates.

(b) any costs directly attributable to bringing the asset to the location and

condition necessary for it to be capable of operating in the manner

intended by management.

(c) the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located, the obligation for which an entity

incurs either when the item is acquired or as a consequence of having used

the item during a particular period for purposes other than to produce

inventories during that period.

直接可归属成本的内容如下：

17 Examples of directly attributable costs are:

(a) costs of employee benefits (as defined in IAS 19 Employee Benefits) arising directly from the construction or acquisition of the item of property, plant

and equipment;

场地整理费用；

(b) costs of site preparation;

首次运输和装卸费用

安装费用；

(d) installation and assembly costs;

(e) costs of testing whether the asset is functioning properly, after deducting

the net proceeds from selling any items produced while bringing the asset

to that location and condition (such as samples produced when testing equipment); and

专业人员（例如建筑师、工程师等）的服务费用。

(f) professional fees.

18 An entity applies IAS 2 Inventories to the costs of obligations for dismantling, removing and restoring the site on which an item is located that are incurred during a particular period as a consequence of having used the item to produce inventories during that period. The obligations for costs accounted for in accordance with IAS 2 or IAS 16 are recognised and measured in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets.

不属于不动产、厂房和设备成本的组成部分，

19 Examples of costs that are not costs of an item of property, plant and equipment are:，

开办费

(a) costs of opening a new facility;

(b) costs of introducing a new product or service (including costs of advertising and promotional activities);

(c) costs of conducting business in a new location or with a new class of customer (including costs of staff training); and

(d) administration and other general overhead costs.

20 Recognition of costs in the carrying amount of an item of property, plant and equipment ceases when the item is in the location and condition necessary for it

to be capable of operating in the manner intended by management. Therefore, costs incurred in using or redeploying an item are not included in the carrying amount of that item. For example, the following costs are not included in the carrying amount of an item of property, plant and equipment:

(a) costs incurred while an item capable of operating in the manner intended

by management has yet to be brought into use or is operated at less than

full capacity;

(b) initial operating losses, such as those incurred while demand for the item‘s output builds up; and

21 Some operations occur in connection with the construction or development of an item of property, plant and equipment, but are not necessary to bring the item to

the location and condition necessary for it to be capable of operating in the

manner intended by management. These incidental operations may occur before

or during the construction or development activities. For example, income may

be earned through using a building site as a car park until construction starts. Because incidental operations are not necessary to bring an item to the location

and condition necessary for it to be capable of operating in the manner intended

by management, the income and related expenses of incidental operations are recognised in profit or loss and included in their respective classifications of income and expense.

如果企业在正常经营过程中为销售而制造了类似的资产，这种资产的成本一般与生产待售的资产的成本相同（见国际会计准则第2号―存货‖）。因此，在计算这种成本时，应消除任何内部利润。类似的，在生产自己营建的资产时所发生的，由报废的材料、人工，或其他资源引起的异常金额的成本，不应包括在资产的成本之中。国际会计准则第23号―借款费用‖，对利息费用被确认为不动产、厂房和设备的成本的组成部分，制定了必须满足的一些标准。

22 The cost of a self-constructed asset is determined using the same principles as for an acquired asset. If an entity makes similar assets for sale in the normal course

of business, the cost of the asset is usually the same as the cost of constructing an asset for sale (see IAS 2). Therefore, any internal profits are eliminated in arriving

at such costs. Similarly, the cost of abnormal amounts of wasted material, labour,

or other resources incurred in self-constructing an asset is not included in the cost

of the asset. IAS 23 Borrowing Costs establishes criteria for the recognition of interest as a component of the carrying amount of a self-constructed item of property, plant and equipment.

Measurement of cost

23 The cost of an item of property, plant and equipment is the cash price equivalent at the recognition date. If payment is deferred beyond normal credit terms, the difference between the cash price equivalent and the total payment is recognised

as interest over the period of credit unless such interest is capitalised in accordance with IAS 23.

24 One or more items of property, plant and equipment may be acquired in exchange for a non-monetary asset or assets, or a combination of monetary and

non-monetary assets. The following discussion refers simply to an exchange of

one non-monetary asset for another, but it also applies to all exchanges described

in the preceding sentence. The cost of such an item of property, plant and equipment is measured at fair value unless (a) the exchange transaction lacks commercial substance or (b) the fair value of neither the asset received nor the

asset given up is reliably measurable. The acquired item is measured in this way even if an entity cannot immediately derecognise the asset given up. If the acquired item is not measured at fair value, its cost is measured at the carrying amount of the asset given up.

25 An entity determines whether an exchange transaction has commercial

substance by considering the extent to which its future cash flows are expected to change as a result of the transaction. An exchange transaction has commercial substance if:

(a) the configuration (risk, timing and amount) of the cash flows of the asset received differs from the configuration of the cash flows of the asset

transferred; or

(b) the entity-specific value of the portion of the entity‘s operations affected by

the transaction changes as a result of the exchange; and

assets exchanged.

For the purpose of determining whether an exchange transaction has commercial substance, the entity-specific value of the portion of the entity‘s operations

affected by the transaction shall reflect post-tax cash flows. The result of these analyses may be clear without an entity having to perform detailed calculations.

26 The fair value of an asset for which comparable market transactions do not exist is reliably measurable if (a) the variability in the range of reasonable fair value estimates is not significant for that asset or (b) the probabilities of the various estimates within the range can be reasonably assessed and used in estimating fair value. If an entity is able to determine reliably the fair value of either the asset received or the asset given up, then the fair value of the asset given up is used to measure the cost of the asset received unless the fair value of the asset received is more clearly evident.

27 The cost of an item of property, plant and equipment held by a lessee under a finance lease is determined in accordance with IAS 17.

28 The carrying amount of an item of property, plant and equipment may be reduced by government grants in accordance with IAS 20 Accounting for Government Grants and Disclosure of Government Assistance.

初始确认以后的计量基准处理方法

Measurement after recognition

29 An entity shall choose either the cost model in paragraph 30 or the revaluation model in paragraph 31 as its accounting policy and shall apply that policy to an entire class of property, plant and equipment.

Cost model

当不动产、厂房和设备已被初始确认为一项资产以后，它们应按其成本减去任何累计拆旧后的金额入帐，

30 After recognition as an asset, an item of property, plant and equipment shall be carried at its cost less any accumulated depreciation and any accumulated impairment losses.

Revaluation model

31 After recognition as an asset, an item of property, plant and equipment whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations shall be made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period.

土地和建筑物的公允价值通常是指它的现有用途的市场价值。该价值通常是由合格的专业评估人员进行的评估来决定。

32 The fair value of land and buildings is usually determined from market-based evidence by appraisal that is normally undertaken by professionally qualified valuers. The fair value of items of plant and equipment is usually their market

value determined by appraisal.

33 If there is no market-based evidence of fair value because of the specialised nature of the item of property, plant and equipment and the item is rarely sold, except

as part of a continuing business, an entity may need to estimate fair value using

an income or a depreciated replacement cost approach.

价值重估的频率取决于被重估的不动产、厂房和设备的公允价值的变动。当一项已被重估的资产的公允价值与它的帐面金额相差很大时，需要进行进一步的价值重估。一些不动产、厂房和设备项目的公允价值可能会发生重大的和不稳定的变动，这就需要每年进行价值量估工作。对于公允价值变动不显著的一些不动产、厂房和设备来说，不需进行频繁的价值重估。相反，每隔三年或五年进行一次价值重估就已经足够了

34 The frequency of revaluations depends upon the changes in fair values of the items of property, plant and equipment being revalued. When the fair value of a revalued asset differs materially from its carrying amount, a further revaluation

is required. Some items of property, plant and equipment experience significant

and volatile changes in fair value, thus necessitating annual revaluation. Such frequent revaluations are unnecessary for items of property, plant and equipment

with only insignificant changes in fair value. Instead, it may be necessary to

revalue the item only every three or five years.

当对某项不动产、厂房和设备进行价值重估时，在重估日的任何累计折旧可按如下一种方法处理：

35 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:

按照该资产帐面总额的变动按比例地重新表述累计折旧，以便使重估后的资产的帐面金额等于它的重估金额。当一项资产通过对折旧后的重置成本以指数调整的方式进行价值重估时，经常使用这种方法；

(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.

从该资产的帐面总额中冲销累计折旧，并按该资产价值重估后的金额重新表述净值。例如，当建筑物按其市场价值进行价值重估时，就经常使用这种方法。(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.

由于对累计折旧的重新表述或冲销而引起的调整金额形成了帐面金额的增加或减少，这将在第39段和第40段中涉及。

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.

当对一项不动产、厂房和设备进行价值重估时，该技产所属的鳖类不动产、厂房和设备告应进行价值重估。

36 If an item of property, plant and equipment is revalued, the entire class of property, plant and equipment to which that asset belongs shall be revalued.

一种类型的不动产。厂房和设备是指在企业经营过程中，具有类似的性质和用途的一组资产。以下是各种单独的类型的例子：

37 A class of property, plant and equipment is a grouping of assets of a similar nature and use in an entity‘s operations. The following are examples of separate classes:（1）土地；

（2）土地和建筑物；

（3）机器；

（4）船只；

（5）飞机；

（6）汽车；

（7）家具用品；和

（8）办公设备。

(a) land;

(b) land and buildings;

(d) ships;

(e) aircraft;

(f) motor vehicles;

(g) furniture and fixtures; and

(h) office equipment.

属于同一种类型的不动产、厂房和设备中的项目应同时进行价值重估，以避免资产的选择性重估，以及在财务报表中将不同日期的成本和价值的混合体的金额作

出报告。然而，只要一种类型的资产的价值重估可以在短时间内完成，并且重估价始终保持最新，一种类型的资产就可以在滚动的基础上进行价值重估。

38 The items within a class of property, plant and equipment are revalued simultaneously to avoid selective revaluation of assets and the reporting of amounts in the financial statements that are a mixture of costs and values as at different dates. However, a class of assets may be revalued on a rolling basis provided revaluation of the class of assets is completed within a short period and provided the revaluations are kept up to date.

当作为价值重估的结果而使一项资产的帐南金额但拥阳，这个增加的金额应直接贷记以价值重估盈余为标思的扶滋中。汉商，当价值重估的增加额被用来转回以前被确认为挽用的同一项资产的价值重估的降低额时，在这一程度内，它应确认为一项收益。

39 If an asset’s carrying amount is increased as a result of a revaluati on, the increase shall be recognised in other comprehensive income and accumulated in equity under the heading of revaluation surplus. However, the increase shall be recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss.

当作为价值重估的结果而使一项资产的帐面金额降胁时，这个降低的金额应确认为一项费用。钱而当价值重估的降低额并未超过为同一项资产所保持的价值重估盈余时，在这一程度内，该降低额应直接从任何的相类价值重估盈余中扣除。

40 If an asset’s carrying amount is decreased as a result of a revaluation, the decreaseshall be recognised in profit or loss. However, the decrease shall be recognised in other comprehensive income to the extent of any credit balance existing in the revaluation surplus in respect of that asset. The decrease recognised in other comprehensive income reduces the amount accumulated in equity under the heading of revaluation surplus.

41 The revaluation surplus included in equity in respect of an item of property, plant and equipment may be transferred directly to retained earnings when the asset is derecognised. This may involve transferring the whole of the surplus when the asset is retired or disposed of. However, some of the surplus may be transferred

as the asset is used by an entity. In such a case, the amount of the surplus transferred would be the difference between depreciation based on the revalued carrying amount of the asset and depreciation based on the asset‘s original cost. Transfers from revaluation surplus to retained earnings are not made through

profit or loss.

由于对不动产、厂房和设备进行价值重估而产生的对所得税的影响（如果有的话），应根据国际会计准则第12号―所得税会计‖进行处理。

42 The effects of taxes on income, if any, resulting from the revaluation of property, plant and equipment are recognised and disclosed in accordance with IAS 12 Income Taxes.

折旧

Depreciation

43 Each part of an item of property, plant and equipment with a cost that is significant in relation to the total cost of the item shall be depreciated separately.

44 An entity allocates the amount initially recognised in respect of an item of property, plant and equipment to its significant parts and depreciates separately each such part. For example, it may be appropriate to depreciate separately the airframe and engines of an aircraft, whether owned or subject to a finance lease. Similarly, if an entity acquires property, plant and equipment subject to an operating lease in which it is the lessor, it may be appropriate to depreciate separately amounts reflected in the cost of that item that are attributable to favourable or unfavourable lease terms relative to market terms.

45 A significant part of an item of property, plant and equipment may have a useful life and a depreciation method that are the same as the useful life and the depreciation method of another significant part of that same item. Such parts

may be grouped in determining the depreciation charge.

46 To the extent that an entity depreciates separately some parts of an item of property, plant and equipment, it also depreciates separately the remainder of

the item. The remainder consists of the parts of the item that are individually not significant. If an entity has varying expectations for these parts, approximation techniques may be necessary to depreciate the remainder in a manner that

faithfully represents the consumption pattern and/or useful life of its parts.

47 An entity may choose to depreciate separately the parts of an item that do not have a cost that is significant in relation to the total cost of the item.

48 The depreciation charge for each period shall be recognised in profit or loss unless it is included in the carrying amount of another asset.

某一期间的折旧费通常应确认为一项费用。但是，在某些情况下，体现在一项资产中的经济利益被企业在制造其他资产时吸收，并不产生一项费用。在这种情况下，折旧费用构成了其他资产的成本的一部分，并且应包含在其帐面金额中。例如，生产厂房和设备的折旧就应包括在存货的加工成本中（见国际会计准则第2号―存货‖）。类似的，用于开发活动的不动产、厂房和设备的折旧，可以包括在按照国际会计准则第9号―研究与开发费用‖的有关规定进行资本化的

49 The depreciation charge for a period is usually recognised in profit or loss. However, sometimes, the future economic benefits embodied in an asset are absorbed in producing other assets. In this case, the depreciation charge constitutes part of the cost of the other asset and is included in its carrying amount. For example, the depreciation of manufacturing plant and equipment

is included in the costs of conversion of inventories (see IAS 2). Similarly, depreciation of property, plant and equipment used for development activities

may be included in the cost of an intangible asset recognised in accordance with

IAS 38 Intangible Assets.

Depreciable amount and depreciation period

不动产、厂房和设备的可折旧金额应在其使用年限内，按系统的基础进行分配。

50 The depreciable amount of an asset shall be allocated on a systematic basis over its useful life.

51 The residual value and the useful life of an asset shall be reviewed at least at each financial year-end and, if expectations differ from previous estimates, the change(s) shall be accounted for as a change in an accounting estimate in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.

52 Depreciation is recognised even if the fair value of the asset exceeds its carrying amount, as long as the asset‘s residual value does not exceed its carrying amount. Repair and maintenance of an asset do not negate the need to depreciate it.

53 The depreciable amount of an asset is determined after deducting its residual value. In practice, the residual value of an asset is often insignificant and

therefore immaterial in the calculation of the depreciable amount.

54 The residual value of an asset may increase to an amount equal to or greater than the asset‘s carrying amount. If it does, the asset‘s depreciation charge is zero

unless and until its residual value subsequently decreases to an amount below the asset‘s carrying amount.

55 Depreciation of an asset begins when it is available for use, ie when it is in the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation of an asset ceases at the earlier of the

date that the asset is classified as held for sale (or included in a disposal group that

is classified as held for sale) in accordance with IFRS 5 and the date that the asset

is derecognised. Therefore, depreciation does not cease when the asset becomes

idle or is retired from active use unless the asset is fully depreciated. However, under usage methods of depreciation the depreciation charge can be zero while

there is no production.

体现在不动产、厂房和设备中的经济利益，主要是通过对资产的使用被企业消费的。但是，当资产闲置时，诸如技术陈旧和磨损之类的其他因素经常可以导致原本期望从这项资产中得到的经济利益的减少。因此，在决定一项资产的使用年限时，需要考虑以下所有的因素：

56 The future economic benefits embodied in an asset are consumed by an entity principally through its use. However, other factors, such as technical or commercial obsolescence and wear and tear while an asset remains idle, often

result in the diminution of the economic benefits that might have been obtained

from the asset. Consequently, all the following factors are considered in determining the useful life of an asset:

企业的资产的预期用途。用途可参考该资产的预计生产能力或实际产量加以评估；

(a) expected usage of the asset. Usage is assessed by reference to the asset‘s expected capacity or physical output.

预计物理磨损。它取决于各种经营因素，例如该资产被使用的轮班次数、企业的修理和维护计划，以及资产闲置时的管理和维护

(b) expected physical wear and tear, which depends on operational factors such

as the number of shifts for which the asset is to be used and the repair and maintenance programme, and the care and maintenance of the asset while

idle.

由生产的变化或改进，或者由市场对该资产所生产的产品或所提供的劳务的需求的变化而引起技术陈旧；

improvements in production, or from a change in the market demand for

the product or service output of the asset.

对资产使用的法律或类似的限制，例如有关租赁的到期日期。

(d) legal or similar limits on the use of the asset, such as the expiry dates of

related leases.

一项资产的使用年限是根据该资产对企业的预期效用来确定的。企业的资产管理政策可能涉及到在一段特定的时间以后，或在消费了体现在该资产的部分经济利益以后对资产的处理。因此，一项资产的使用年限可能会短于它的经济寿命。对不动产、厂房和设备的使用年限的估计实际上是一种判断，这种判断是以企业对类似资产的经验为依据的。

57 The useful life of an asset is defined in terms of the asset‘s expected utility to the entity. The asset management policy of the entity may involve the disposal of assets after a specified time or after consumption of a specified proportion of the future economic benefits embodied in the asset. Therefore, the useful life of an asset may be shorter than its economic life. The estimation of the useful life of

the asset is a matter of judgement based on the experience of the entity with

similar assets.

土地和建筑物是可区分的资产，并且为了会计上的目的可以单独地加以处理，即使它们是一起购置的。土地通常具有无限寿命，因此，不提取折旧。建筑物具有有限的寿命，因此，是折旧性资产。一块建有建筑物的土地的升值并不会影响该建筑物的使用年限的确定。

58 Land and buildings are separable assets and are accounted for separately, even when they are acquired together. With some exceptions, such as quarries and

sites used for landfill, land has an unlimited useful life and therefore is not depreciated. Buildings have a limited useful life and therefore are depreciable assets. An increase in the value of the land on which a building stands does not affect the determination of the depreciable amount of the building.

59 If the cost of land includes the costs of site dismantlement, removal and restoration, that portion of the land asset is depreciated over the period of

benefits obtained by incurring those costs. In some cases, the land itself may have

a limited useful life, in which case it is depreciated in a manner that reflects the benefits to be derived from it.

折旧方法

Depreciation method

60 The depreciation method used shall reflect the patte rn in which the asset’s future economic benefits are expected to be consumed by the entity.

61 The depreciation method applied to an asset shall be reviewed at least at each financial year-end and, if there has been a significant change in the expected pattern of consumption of the future economic benefits embodied in the asset, the method shall be changed to reflect the changed pattern. Such a change shall be accounted for as a change in an accounting estimate in accordance with IAS 8. 许多折旧方法可以按系统的基础，在资产的使用年限内，用来对该资产的可折旧金额进行分配。这些方法包括：直线法、余额递减法和单位合计法。直线折旧法在资产的使用年限内可以产生一个不变的费用。余额递减法则在资产的使用年限内产生不断减少的费用。单位合计法则以资产的预期使用或产量为基础产生费用。一项资产所选择使用的方法，应以经济利益的预期模式为基础，并且应在各期之间一致地应用，除非该资产的经济利益的预期模式发生了变化。

62 A variety of depreciation methods can be used to allocate the depreciable amount of an asset on a systematic basis over its useful life. These methods include the straight-line method, the diminishing balance method and the units of

production method. Straight-line depreciation results in a constant charge over

the useful life if the asset‘s residual value does not change. Th e diminishing balance method results in a decreasing charge over the useful life. The units of production method results in a charge based on the expected use or output.

The entity selects the method that most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. That

method is applied consistently from period to period unless there is a change in

the expected pattern of consumption of those future economic benefits.

Impairment

63 To determine whether an item of property, plant and equipment is impaired, an entity applies IAS 36 Impairment of Assets. That Standard explains how an entity reviews the carrying amount of its assets, how it determines the recoverable

amount of an asset, and when it recognises, or reverses the recognition of, an impairment loss.

64 [Deleted]

Compensation for impairment

65 Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up shall be included in profit or loss when the compensation becomes receivable.

66 Impairments or losses of items of property, plant and equipment, related claims for or payments of compensation from third parties and any subsequent purchase

or construction of replacement assets are separate economic events and are accounted for separately as follows:

(a) impairments of items of property, plant and equipment are recognised in accordance with IAS 36;

(b) derecognition of items of property, plant and equipment retired or

disposed of is determined in accordance with this Standard;

equipment that were impaired, lost or given up is included in determining

profit or loss when it becomes receivable; and

(d) the cost of items of property, plant and equipment restored, purchased or constructed as replacements is determined in accordance with this

Standard.

Derecognition

67 The carrying amount of an item of property, plant and equipment shall be derecognised:

(a) on disposal; or

(b) when no future economic benefits are expected from its use or disposal.

68 The gain or loss arising from the derecognition of an item of property, plant and equipment shall be included in profit or loss when the item is derecognised (unless IAS 17 requires otherwise on a sale and leaseback). Gains shall not be classified as revenue.

68A However, an entity that, in the course of its ordinary activities, routinely sells items of property, plant and equipment that it has held for rental to others shall transfer such assets to inventories at their carrying amount when they cease to be rented and become held for sale. The proceeds from the sale of such assets shall

be recognised as revenue in accordance with IAS 18 Revenue. IFRS 5 does not apply when assets that are held for sale in the ordinary course of business are transferred to inventories.

69 The disposal of an item of property, plant and equipment may occur in a variety of ways (eg by sale, by entering into a finance lease or by donation).

In determining the date of disposal of an item, an entity applies the criteria in

IAS 18 for recognising revenue from the sale of goods. IAS 17 applies to disposal by a sale and leaseback.

70 If, under the recognition principle in paragraph 7, an entity recognises in the carrying amount of an item of property, plant and equipment the cost of a replacement for part of the item, then it derecognises the carrying amount of the replaced part regardless of whether the replaced part had been depreciated separately. If it is not practicable for an entity to determine the carrying amount

of the replaced part, it may use the cost of the replacement as an indication of what the cost of the replaced part was at the time it was acquired or constructed.

71 The gain or loss arising from the derecognition of an item of property, plant and equipment shall be determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.

72 The consideration receivable on disposal of an item of property, plant and equipment is recognised initially at its fair value. If payment for the item is deferred, the consideration received is recognised initially at the cash price equivalent. The difference between the nominal amount of the consideration

and the cash price equivalent is recognised as interest revenue in accordance with IAS 18 reflecting the effective yield on the receivable.

揭示

Disclosure

财务报表应按照每种类型的不动产、厂房和设备，揭示如下内容：

73 The financial statements shall disclose, for each class of property, plant and equipment:

为确定帐面总额而使用的计量基础

(a) the measurement bases used for determining the gross carrying amount;

所使用的折旧方法；

(b) the depreciation methods used;

使用年限或所使用的折旧率；

期初和周末的帐面总额和累计折旧额；

(d) the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period; and

期初和期末帐面金额的比较：

(e) a reconciliation of the carrying amount at the beginning and end of the period showing:

增加；

(i) additions;

(ii) assets classified as held for sale or included in a disposal group

classified as held for sale in accordance with IFRS 5 and other

disposals;

由企业合并产生的购置；

(iii) acquisitions through business combinations;

按第31、39和40段的要求进行价值重估而引起的增加或减少；

(iv) increases or decreases resulting from revaluations under paragraphs

31, 39 and 40 and from impairment losses recognised or reversed in

other comprehensive income in accordance with IAS 36;

(v) impairment losses recognised in profit or loss in accordance with

IAS 36;

(vi) impairment losses reversed in profit or loss in accordance with IAS 36;

折旧；

(vii) depreciation;

由对国外实体的财务报表进行换算所引起的兑换净差额；

(viii) the net exchange differences arising on the translation of the

financial statements from the functional currency into a different presentation currency, including the translation of a foreign

operation into the presentation currency of the reporting entity; and

其他变动。

(ix) other changes.

财务报表还应提示：

74 The financial statements shall also disclose:

在确定不动产、厂房和设备等项目的可收回金额时，预期的未来现金流量是否已贴现成现值；

(a) the existence and amounts of restrictions on title, and property, plant and equipment pledged as security for liabilities;

在营建过程中，由不动产、厂房和设备引起的支出金额

(b) the amount of expenditures recognised in the carrying amount of an item

of property, plant and equipment in the course of its construction;

为购置不动产、厂房和设备而承诺的金额

(d) if it is not disclosed separately in the statement of comprehensive income, the amount of compensation from third parties for items of property, plant

and equipment that were impaired, lost or given up that is included in

profit or loss.

折旧方法的选择和资产使用年限的估计，是判断的问题。因此，对所采用的折旧方法和所估计的使用年限或折旧率的揭示，可以给财务报表的使用者提供一种有用的信息，使他们可以重新考察由管理当局所选用的各种政策，并能与其他企业进行比较。由于同样的原因，还有必要揭示在某一期间所分配的折旧额，以及在这一期末的累计折旧额。

75 Selection of the depreciation method and estimation of the useful life of assets are matters of judgement. Therefore, disclosure of the methods adopted and the estimated useful lives or depreciation rates provides users of financial statements with information that allows them to review the policies selected by management and enables comparisons to be made with other entities. For similar reasons, it is necessary to disclose:

(a) depreciation, whether recognised in profit or loss or as a part of the cost of

other assets, during a period; and

(b) accumulated depreciation at the end of the period.

企业应揭示这些会计估计的变化的本质和影响，如果它们在当期具有重大的影响

或者根据国际会计准则第8号―本期净损益、基本错误和会计政策的变更‖预计对随后的期间具有重大的影响。这种揭示可能会来自与以下内容有关的估计的变化：

76 In accordance with IAS 8 an entity discloses the nature and effect of a change in an accounting estimate that has an effect in the current period or is expected to

have an effect in subsequent periods. For property, plant and equipment, such disclosure may arise from changes in estimates with respect to:

residual values;

(a) residual values;

拆卸、搬运或重组费用；

(b) the estimated costs of dismantling, removing or restoring items of

property, plant and equipment;

使用年限；

折旧方法。

(d) depreciation methods.

当不动产、厂房和设备按重估价值入帐时，应揭示以下内容：

77 If items of property, plant and equipment are stated at revalued amounts, the following shall be disclosed:

价值重估的有效日期

(a) the effective date of the revaluation;

是否有独立的评估人员参加；

(b) whether an independent valuer was involved;

fair values;

(d) the extent to which the items’ fair values were determined directly by reference to observable prices in an active market or recent market transactions on arm’s length terms or were estimated using other valuation techniques;

如果资产按成本征去折旧后的金额入帐，本应包括在财务报表中的每一种类型的不动产、厂房和设备的帐面金额；

(e) for each revalued class of property, plant and equipment, the carrying amount that would have been recognised had the assets been carried under

the cost model; and

价值重估盈余，应指出本期的空前情况以及将该余额分配给股东的任何限制。

(f) the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders.

78 In accordance with IAS 36 an entity discloses information on impaired property, plant and equipment in addition to the information required by paragraph

73(e)(iv)–(vi).

财务报表的使用者还会发现下列信息也与他们的需要有关：

79 Users of financial statements may also find the following information relevant to their needs:

暂时闲置的不动产、厂房和设备的帐面金额；

(a) the carrying amount of temporarily idle property, plant and equipment;

任何已提完折旧但仍在使用的不动产、厂房和设备的帐面金额

(b) the gross carrying amount of any fully depreciated property, plant and equipment that is still in use;

已退出积极使用并待处理的不动产、厂房和设备的帐面金额；

use and not classified as held for sale in accordance with IFRS 5; and

当使用基准处理方法时，与帐面金额相差很大的不动产、厂房和设备的公允价值。

(d) when the cost model is used, the fair value of property, plant and

equipment when this is materially different from the carrying amount.

因此，一般都鼓励企业揭示这些金额。

Therefore, entities are encouraged to disclose these amounts.

Transitional provisions

80 The requirements of paragraphs 24–26 regarding the initial measurement of an item of property, plant and equipment acquired in an exchange of assets transaction shall be applied prospectively only to future transactions.

生效日期

Effective date

81 An entity shall apply this Standard for annual periods beginning on or after

1 January 2005. Earlier application is encouraged. If an entity applies this

Standard for a period beginning before 1 January 2005, it shall disclose that fact.

81A An entity shall apply the amendments in paragraph 3 for annual periods beginning on or after 1 January 2006. If an entity applies IFRS 6 for an earlier period, those amendments shall be applied for that earlier period.

81B IAS 1 Presentation of Financial Statements (as revised in 2007) amended the terminology used throughout IFRSs. In addition it amended paragraphs 39, 40

and 73(e)(iv). An entity shall apply those amendments for annual periods

beginning on or after 1 January 2009. If an entity applies IAS 1 (revised 2007) for

an earlier period, the amendments shall be applied for that earlier period.

81C IFRS 3 Business Combinations (as revised in 2008) amended paragraph 44. An entity

shall apply that amendment for annual periods beginning on or after 1 July 2009.

If an entity applies IFRS 3 (revised 2008) for an earlier period, the amendment

shall also be applied for that earlier period.

81D Paragraphs 6 and 69 were amended and paragraph 68A was added by Improvements

to IFRSs issued in May 2008. An entity shall apply those amendments for annual periods beginning on or after 1 January 2009. Earlier application is permitted.

If an entity applies the amendments for an earlier period it shall disclose that fact

and at the same time apply the related amendments to IAS 7 Statement of Cash Flows. 81E Paragraph 5 was amended by Improvements to IFRSs issued in May 2008. An

IAS16

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