昨天﹐有一位同事問本人一個問題是:
「請問日後香港物業投資公司在財務報表內的投資物業是否需要做 impairment (資產減值)?」
首先﹐感謝同事的提問。這是很好的提問。
本人的淺見是如果香港若不能夠盡快止暴制亂﹐香港長遠的樓價必定會下跌。如果是香港上市公司從事物業投資或買賣物業﹐那就真是大件事﹐相信這些香港上市公司未來的業績將會非常差。
大家會問甚麼是投資物業
(Investment
Property)?
感謝提問。根據 International
Accounting Standard 40 – Investment Property (國際會計準則第40號 – 投資物業) 或 Hong
Kong Accounting Standard 40 – Investment Property (香港會計準則第40號號 – 投資物業) ﹐該會計準則說明投資物業(investment
Property)定義如下:
Investment property
is property (land or a building – or part of a building – or both) held (by the
owner or by the lessee under a finance lease) to earn rentals or for capital appreciation
or both, rather than for:
a) Use in the production
or supply of goods or services or for administrative purposes; or
b) Sale in the
ordinary course of business
大家會問在何時會入投資物業
(Investment
Property)?
感謝提問。根據 International
Accounting Standard 40 – Investment Property (國際會計準則第40號 – 投資物業) 或 Hong
Kong Accounting Standard 40 – Investment Property (香港會計準則第40號號 – 投資物業) ﹐該會計準則說明投資物業(investment
Property)入帳必須符合2個條件如下:
Investment property
should be recognized as an asset when two conditions are met:
a) It is probable
that the future economic benefits that are associated with the investment
property will flow to the entity.
b) The cost of the
investment property can be measured reliably.
大家會問一開始投資物業
(Investment
Property)如何入帳?
感謝提問。根據 International
Accounting Standard 40 – Investment Property (國際會計準則第40號 – 投資物業) 或 Hong
Kong Accounting Standard 40 – Investment Property (香港會計準則第40號號 – 投資物業) ﹐該會計準則說明投資物業(investment
Property)開始入帳如下:
An owned investment
property should be measured initially at its cost, including transaction costs.
An investment
property held as a right-of-use asset under a lease is initially measured in
accordance with International
Financial Reporting Standards 16 - Leases / Hong Kong Financial Reporting
Standards -16 Leases.
大家會問投資物業
(Investment
Property) 開始入帳後之後如何處理?
感謝提問。根據 International
Accounting Standard 40 – Investment Property (國際會計準則第40號 – 投資物業) 或 Hong
Kong Accounting Standard 40 – Investment Property (香港會計準則第40號 – 投資物業) ﹐該會計準則說明投資物業(investment
Property)有2種後續計量模式﹐第一種是: Cost
Model (成本模式)﹐第二種是: Fair value model
(公允價值計量模式):
International
Accounting Standard 40 – Investment Property / Hong Kong Accounting Standard 40
– Investment Property requires an entity to choose between two models:
* The fair value model
* The cost model
Regardless of the
policy chosen, an entity must measure the fair value of investment property,
for recognition (where the fair value model is chosen) or disclosure (where the
cost model is chosen).
The policy chosen
should be applied consistently (to both owned and leased investment property)
as follows:
a) The same policy
should be applied to all investment property that backs liabilities which pay a
return linked directly to the fair value of returns from the investment
property and other assets.
b) The same policy
(although not necessarily the same as that in (a)) should be applied to all
other investment property.
大家會問甚麼時候會用Cost
Model (成本模式)? 甚麼時候會用Fair value model
(公允價值計量模式)?
感謝提問。根據 International
Accounting Standard 40 – Investment Property (國際會計準則第40號 – 投資物業) 或 Hong
Kong Accounting Standard 40 – Investment Property (香港會計準則第40號號 – 投資物業) ﹐該會計準則說明投資物業(investment
Property)在甚麼情況會用Cost Model (成本模式)﹐在甚麼時候會用Fair value model (公允價值計量模式)如下:
Where the cost model
is applied to investment properties, measurement is as follows:
* In accordance
with International Financial
Reporting Standards 5 – Non-current Assets Held for Sale and Discontinued
Operations / Hong Kong Financial Reporting Standards 5 – Non-current Assets
Held for Sale and Discontinued Operations if the property is classified as held
for sale:
* In accordance with International Financial Reporting
Standards 16 Leases / Hong Kong Financial Reporting Standards 16 Leases if the
property is leased (That means held as a right-of-use asset) and is not
classified as held for sale; or
* In accordance with the cost model of International
Accounting Standard 16 – Property, Plant and Equipment / Hong Kong Accounting
Standard 16 – Property, Plant and Equipment in all other circumstances.
因此﹐在大部分實戰﹐相信大家會發現大部分投資物業(investment
Property)很少用Cost Model (成本模式)﹐因為實戰很少遇上這3類情況﹐通常大部分客戶都會選後續計量模式以Fair
value model (公允價值計量模式)。以下是Fair
value model (公允價值計量模式)處理如下:
Where the fair
value model is chosen, the following rules apply:
1. An entity that
chooses the fair value model should measure all of its investment property at
fair value, except in the extremely rare cases where this cannot be measured
reliably. In such cases it should apply the IAS 16 / HKAS 16 cost model.
2. When the fair
value model is used to measure an investment property that is held as a
right-of-use asset, it is this right-of-use asset, rather than the underlying
property, that is measured at fair value.
3. A gain or loss
arising from a change in the fair value of an investment property should be recognized
in net profit or loss for the period in which it arises. IAS 40 / HKAS 40 does
not specify which account this gain or loss should be recognized in. Some
entities maintain a separate account for changes in the fair value of
investment properties; others may use an ‘other gains and losses’ account or
another operating income or expenses account.
所以在實戰上﹐公司會計師會聘請專業的物業評估師對公司的物業進行專業估價﹐而公司會計師會跟專業的物業評估師所發表的物業估值報告內的物業估值進行物業價值調整﹐而會計調整處理如下:
The journal entry required
to recognize an increase in the fair value of an investment property is
therefore:
Debit side: B/S - Investment
property XX
Credit side: I/S –
Profit or loss xx
The journal entry
required to recognize a decrease in the fair value of an investment property
is:
Debit side: I/S – Profit
or loss xx
Credit side: B/S –
Investment property
xx
大家會問投資物業(Investment
Property)是否會有impairment (資產減值)出現?
感謝提問。理論上投資物業(Investment
Property)不會有impairment (資產減值)出現。因為公司會計師每逢到了公司財務報告之年結日時﹐ 公司會計師會將公司帳目內投資物業(Investment Property)根據專業的物業評估師之專業評估報告內有關該投資物業(Investment
Property)之價值進行調帳。因此﹐基本上公司帳目內投資物業(Investment Property)已經是最真實反映公司財務報告之年結日現時之價值。
反之﹐公司會計帳目內有物業﹐而該物業並不是符合投資物業(Investment
Property)定義﹐這可能有機會有 impairment (減值)出現。
而幾時需要impairment
(減值)﹐請不要介意﹐本人現在暫時答不到﹐本人需要再看看香港是否能夠盡快止暴制亂﹐是否盡快回復正常穩定的社會環境及了解專業的物業評估師之物業估值報告後再去決定是否真的需要對物業進行impairment
(減值)。到了適當的時候﹐本人會再通知大家。請大家見諒。
最後﹐希望能夠幫助到大家。歡迎大家彼此交流會計上的心得。
不知道從那時開始?……..
我覺得感到很疲倦……. 真的很累………..
*8*~~~~~~~~~*8*~~~~~~~~~*8*~~~~~~~~~*8*~~~~~~~~~*8*
*8*~~~~~~~~~*8*~~~~~~~~~*8*~~~~~~~~~*8*~~~~~~~~~*8*
親愛的主……… 求主您繼續保守及祝福香港…….. 求主您繼續施恩憐憫香港…….. 求主您繼續幫忙弱勢社群……… 求主您繼續保守香港、中國及世界的經濟﹐
人人都可以安居樂業﹐...... 有幸福的「家」.......人人都可以去經歷主您的「愛」與「奇跡」……… 人人都能夠放下彼此分歧…… 放下彼此仇恨....... 互相尊重....... 即使可能有些地方不同意彼此的觀點﹐ 但我們誓死捍衛彼此之間的言論自由﹐ 因為大家都相信民主﹐ 所以大家更應該彼此容許、尊重及包容不同人士表達意見的自由....... 另外﹐ 懇請「所有人」立即停止一切暴力、違法及嚴重違背人類最基本的人性道德行為......... 一起去「悔改」……. 一起去重新開始……… 一起去愛身邊的人(包括去愛您身邊的敵人)…….一起去為香港、中國及世界作出貢獻……
求主繼續能憐憫這班一直可憐被利用及已洗腦的年青人能夠早日「清醒」過來.........
求主繼續保守世間所有生物及祈求世界和平……
求主繼續保守所有同事的身、心靈健康、士氣及驅走身上的負能量…… 謝謝您……
求主繼續保守所有香港人(包括: 老年人、中年人、青年人)珍惜生命........ 不要做出自殺行為的傻事........
求主繼續保守香港的治安........ 近日香港發生了多宗搶劫案、毒品案、詐騙案、大殺傷力軍火案及強姦案件急增........ 求主憐憫加力及賜下屬神的智慧給香港警察....... 能夠有能力保護香港市民最基本的生命財產安全....... 能夠警民共融一起打擊香港罪案的發生.........
求主繼續保守所有香港人(包括: 老年人、中年人、青年人)珍惜生命........ 不要做出自殺行為的傻事........
求主繼續保守香港的治安........ 近日香港發生了多宗搶劫案、毒品案、詐騙案、大殺傷力軍火案及強姦案件急增........ 求主憐憫加力及賜下屬神的智慧給香港警察....... 能夠有能力保護香港市民最基本的生命財產安全....... 能夠警民共融一起打擊香港罪案的發生.........
求主繼續保守全球經濟能夠健康發展成長﹐人人都有工開﹐有飯食.........
求主繼續保守香港經濟發展及香港市民健康及香港市民精神健康.... 加力給大家..... 謝謝您…… 大家一起加油!!!
感謝主……謝謝您施恩憐憫垂聽…… 感謝您.........
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