Presentation of Grants Related to Income
Acceptable alternatives in the statement of profit or loss are to:
(1) Credit separately or under a general heading (e.g. Other income).
(2) Deduct in reporting related expense.
Repayment of Government Grants
Account for as a revision to an accounting estimate:
(1) Related to income
- Apply first against any unamortised deferred credit; and
- Recognise any excess immediately as an expense.
(2) Related to an asset
- Increase the carrying amount of the asset (or reduce deferred income balance); and
- Recognise any cumulative additional depreciation immediately as an expense.
【提问内容】老师你好:
课件听得不是很清楚,请问归还政府补助时,上面提及的recognise
any excess immediately as an expense 和 recognise any cumulative additional depreciation immediately as wm expense 理解不,请问能否用例子来说明一下,谢谢
【回复内容】您的问题答复如下:
Related to income - Apply first against any unamortised deferred credit; and - Recognise any excess immediately as an expense.比如说你投资一个项目要花100万,为期5年,那么每年花20万。
现在你的政府补助是20万,根据match的原则,是每年4万。
现在是第一年,你要还了这20万,那么就把后四年还没用的16万先冲掉(
Apply first against any unamortised deferred credit)然后再把用掉的4万做成一个expense(
Recognise any excess immediately as an expense)
Related to an asset - Increase the carrying amount of the asset (or reduce deferred income balance); and - Recognise any cumulative additional depreciation immediately as an expense.假如说政府给你的补助是与你买的资产有关,那么它补助过来的时候减少了你买资产的cost,记为CA,
当你把补助还回去的时候,CV增加了(
Increase the carrying amount of the asset)。另外一种处理补助的方法是跟着每年的折旧摊销,对于计入的CA不作调整,当你归还的时候,每年的defer income也是减少的(
or reduce deferred income balance)当你接受补助COST减少CV减少时,因为折旧基数变小,每年的折旧费也是减少了的,当你归还的时候,折旧费也会变大,因为CA增加了(
Recognise any cumulative additional depreciation immediately as an expense.)
【提问内容】老师你好:
谢谢你前面的回答,但前面还有一点不理解,就是“然后再把用掉的4万做成一个expense(Recognise any excess immediately as an expense)”
我理解不了,这个”excess"是超过的意思,并不是费用的意思,但老师你的回复好像把他翻译成了费用的意思。
同时,我也理解不了,这个用了的4万他按权责发生制在使用的时候已经进行了成本了啊,为什么现在转回这个政府补助的时候还要再进一次成本呢?
谢谢回复
【回复内容】您的问题答复如下:
请看我上面举得例子,我们现在是站在第一年,那么当我们的补助平摊到各年的时候,
后面的年份补助是还没有用的,这就是所谓的
unamortised deferred credit,
Recognise any excess immediately as an expense超过是指
超过还没用16万的部分,也就是已经已经用掉的部分(
4万),做成了expense。因为我的项目已经花了4万。
我是基于我案例的假设来帮您理解这几句话的,您再梳理一下。