商譽減損會計準則之探討

Abstract

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.