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本期,我们介绍美国会计准则汇编《ASC360, Property, Plant, and Equipment》和国际会计准则《IAS16，Property, Plant and Equipment》中固定资产的比较。

内容提要：本文将为您分析美国会计准则与国际会计准则在固定资产的定义、范围、确认以及初始计量方面的异同点。汇总如下表：

01 定义

美国会计准则与国际会计准则有关固定资产定义的部分十分相似，但国际会计准则详细列举了固定资产的项目。

Property, plant, and equipment，sometimes referred to as “fixed assets,” “tangible long-lived assets,” or “plant assets”．(以上词汇均指固定资产)

（一）美国会计准则的固定资产定义

美国会计准则对固定资产定义的表述如下：Property, plant, and equipment are tangible property used in a productive capacity that will benefit the reporting entity for a period exceeding one year. They include land, buildings, machinery, furniture, and tools. Items of property准则, plant, and equipment are used in the ordinary course of business. They are not for resale. Property, plant, and equipment are some of the most significant items in the statement of financial position and usually represent a substantial investment by the entity. （不动产、厂房和设备是用于生产产品的有形财产，其受益期超过一年。它们包括土地，建筑物，机械，家具和工具。不动产、厂房及设备项目在一般业务过程中使用。他们不可以转售。不动产、厂房及设备是财务状况表中最重要的项目，通常反映企业的大规模投资。）

（二）国际会计准则对固定资产的定义

IAS16(Property, Plant and Equipment)指出：Property, plant and equipment are tangible items that:（固定资产，是指同时具有下列两个特征的有形资产）

(a) are held for use in the production or supply of goods or services，for rental to others, or for administrative purposes; and（为生产商品、提供劳务、出租或经营管理而持有的）

(b) are expected to be used during more than one period. （使用寿命超过一个会计期间）

Useful life is:（使用寿命是指）

(a) the period over which an asset is expected to be available for use by an entity; or（企业使用固定资产的预计期间）

(b) the number of production or similar units expected to be obtained from the asset by an entity. （该固定资产所能生产产品或提供劳务的数量）

02 范围

美国会计准则与国际会计准则的范围大体也是相同的，但是美国会计准则具体谈到了房地产、土地租赁、林场和农场的出售、金融资产等，而国际会计准则则单独提及了石油等不可再生资源。

（一）美国会计准则的固定资产范围美国会计准则的固定资产范围表述如下：

Scope and Scope Exceptions（范围及例外）

Transactions 360-20-15-3 The guidance applies to the following transactions and activities: （事项360-20-15-3 中适用于以下交易记录和活动）

a. All sales of real estate, including real estate with property improvements or integral equipment. The property improvements and integral equipment refer to any physical structure or equipment attached to the real estate that cannot be removed and used separately without incurring significant cost. Examples include an office building, a manufacturing facility, a power plant, and a refinery. （所有房地产的销售，包括房地产与性能改善或构成整体所必需的设备。这些设备指的是与房地产相关，在不带来重大成本时不能移动并且不能单独使用的物理结构或设备。例如一个办公楼，一套生产设备，一个发电厂和一个炼油厂。）

b. Sales of property improvements or integral equipment subject to an existing lease of the underlying land should be accounted for in accordance with paragraphs 360-20-40-56 through 40-59. （性能改进或构成整体所必需的设备根据相关土地现有的租赁销售占比应该与360-20-40-56到40-59一致）

c. The sale or transfer of an investment in the form of a financial asset that is in substance real estate. （以金融资产形式出售或转让的房地产）

d. The sale of timberlands or farms (that is, land with trees or crops attached to it). （林地和农场的出售（也就是说，土地与树木或庄稼及其作物））

e. Real estate time-sharing transactions. （房地产分时交易记录）

f. Loss of a controlling financial interest in a subsidiary that is in substance real estate because of a default by the subsidiary on its non-recourse debt.（由于子公司的无追索权债务无法收回而导致的母公司财务控制利益的损失，该利益实质上是房地产资产）

（二）国际会计准则的固定资产范围

国际会计准则对固定资产范围有如下表述：This Standard shall be applied in accounting for property, plant and equipment except when another Standard requires or permits a different a固定资产ccounting treatment. （本号准则适用于不动产、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）

This Standard does not apply to:会计准则（这条准则不适用于以下）

(a) property, plant and equipment classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. （按国际财务报告准则第5号所持待售非流动资产及已终止经营持有之待售不动产、厂房及设备）

(b) biological assets related to agricultural activity other than bearer plants. This Standard applies to bearer plants but it does not apply to the produce on bearer plants.（与农业活动有关的生物资产，而不是拥有的生物。本标准适用于自身拥有的生物资产，但不适用于生物资产产生的产品。）

(c) the reco准则gnition and measurement of exploration and evaluation assets (see IFRS 6 Exploration for and Evaluation of Mineral Resources). （勘探和评估资产的确认和计量（见“国际财务报告准则第6号矿产资源勘查与评估”））

(d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources. （矿产权和矿产储量如石油，天然气和类似的不可再生资源。）

However, this Standard applies to property, plant and equipment used to develop or maintain the assets described in (b)–(d). （然而，本标准适用于（b）-（d）所述的用于开发或维护资产的不动产，厂房和设备，）

03 确认

美国会计准则对固定资产的确认与国际会计准则对固定资产的确认相似，此处只列出国际会计准则的表述。

国际会计准则IAS 16(Property, Plant and Equipment)对固定资产确认的表述如下：

The cost of an item of property, plant and equipment shall be recognized as an asset if, and only if:（固定资产只有同时满足下列条件的，才能予以确认）

(a) it is probable that future economic benefits associated with the item will flow to the entity; and（该固定资产包含的经济利益很可能流入企业）

(b) the cost of the item can be measured reliably.　（该固定资产的成本能够可靠计量）

04 初始计量

美国会计准则与国际会计准则对于固定资产的初始计量均使用历史成本法，但美国会计准则使用的历史成本是为得到资产而支付的现金或现金等价物的金额，在取得后通常要进行摊销或其他分配调整；而国际会计准则使用的成本是确认资产取得时的现金价值，且包括拆卸和移除固定资产的成本。

美国会计准则对于固定资产的初始计量表述如下：

Cost considerati会计准则ons——Initial acquisition cost. （初始采购成本）

Entities use historical cost to value property, plant, and equipment. Upon acquisition, the reporting entity should measure and capitalize all the historical costs necessary to deliver the asset to its intended location and prepare it for its productive use. This includes interest costs incurred during the period of time necessary to ready the asset for use. （企业使用历史成本法计量不动产、厂房和设备。一经采购企业就可以在财务报告中将所必需的所有资产交付给其预定位置并准备将该资产用于其生产的成本资本化。包括在必要时期将资产达到预定可使用状态的利息成本）

Examples of delivery and asset preparation costs include:（资产运输与准备成本包括）

1. Sales, use, excise, and other taxes imposed on the purchase （销售、使用、消费税和其他由购买引起的税费）

2. Import duties （进口税）

3. Finders’ fees （中间人费用）

4. Freight costs and related shipping insurance （运输成本和相关运输保险）

5. Storage and handling costs （储存和装卸成本）

6. Installation and setup costs （安装成本）

7. Testing and breaking-in costs （检测和磨合成本）

8. Foundations and other costs relate政府d to providing proper support for the asset（与提供适当的资产支持有关的资金和其他成本）

9. Costs of reconditioning assets that are purchased used in order to prepare them for use （为了准备使用的所购买资产的翻新成本）

When the asset consists of one or more buildings, capitalized costs include such expenditures as：（当资产由一个或多个建筑物组成时，资本化成本包括如下费定义用：）

1.Demolition of preexisting structures occupying the land as well as costs related to excavating, grading, or filling the land to ready it for the new structure（为新建筑物做准备而拆迁占用土地预先存在的建筑物，以及与挖掘，分级或填筑土地相关的成本）

2. Contract price paid to the general contractor and subcontractors（支付给总承包商和分包商的合同价格）

3. Architectural and engineering costs（建筑和工程费用）

4. Building permits（建筑许可证）

5. Costs of renovating a preexisting purchased building to convert it for use by the buyer Accounting for assets acquired in a group. （对现有已购买建筑进行翻新的费用，将其转换为买方使用的会计核算）

国际会计准则IAS 16(Property, Plant and Equipment)对固定资产初始计量的表述如下：

An item of property, plant and equipment that qualifies for recognition as an asset shall be measured at its cost. （固定资产应当按照成本进行初始计量）

The cost of an item of property, plant and equipment comprises:（固定资产的成本包括）

(a) its固定资产 purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates；（其购买价款，包括进口关税和扣除贸易折扣和回扣后不可退还的购置税）

(b) any costs directly attributable to bringing the asset to the location and condition necessary for it to be c定义apable of operating in the manner intended by management；（使固定资产达到预定可使用状态前所发生的一切直接费用）

(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. （拆卸和移除有关项目及恢复此项目所政府在地点的初始估计成本，项目被收购或由于在特定期间为生产存货之外的目的使用该项目所产生的债务）