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<table border="0" cellpadding="0" cellspacing="0" width="1478" style="border-collapse: collapse;width:1108pt">
<colgroup><col width="91" style="mso-width-source:userset;mso-width-alt:2918;width:68pt">
<col width="222" span="2" style="mso-width-source:userset;mso-width-alt:7091; width:166pt">
<col width="235" style="mso-width-source:userset;mso-width-alt:7526;width:176pt">
<col width="197" style="mso-width-source:userset;mso-width-alt:6297;width:148pt">
<col width="241" style="mso-width-source:userset;mso-width-alt:7705;width:181pt">
<col width="270" style="mso-width-source:userset;mso-width-alt:8652;width:203pt">
</colgroup><tbody><tr height="23" style="height:17.4pt">
<td colspan="2" rowspan="2" height="47" class="xl65" width="313" style="border-bottom: 2.0pt double black;height:35.4pt;width:234pt">구분</td>
<td colspan="2" class="xl65" width="457" style="border-left:none;width:342pt">손상</td>
<td colspan="3" class="xl65" width="708" style="border-left:none;width:532pt">환입</td>
</tr>
<tr height="24" style="height:18.0pt">
<td height="24" class="xl66" style="height:18.0pt;border-top:none;border-left: none">분개</td>
<td class="xl66" style="border-top:none;border-left:none">손상기준</td>
<td class="xl66" style="border-top:none;border-left:none">분개</td>
<td class="xl66" style="border-top:none;border-left:none">환입기준</td>
<td class="xl66" style="border-top:none;border-left:none">환입한도</td>
</tr>
<tr height="24" style="height:18.0pt">
<td height="24" class="xl70" style="height:18.0pt"> </td>
<td class="xl70" style="border-left:none">수취채권 및 대여금_단기</td>
<td rowspan="2" class="xl70">대손상각비 / 대손충당금</td>
<td rowspan="2" class="xl70">회수가능액</td>
<td rowspan="2" class="xl70">대손충당금 / 대손상각비</td>
<td rowspan="2" class="xl70" style="border-bottom: 1px solid rgb(124, 132, 239);">회수가능액</td>
<td class="xl70" style="border-left:none">손상전 장부금액</td>
</tr>
<tr height="23" style="height:17.4pt">
<td height="23" class="xl64" style="height:17.4pt;border-top:none"> </td>
<td class="xl64" style="border-top:none;border-left:none">수취채권 및 대여금_장기</td>
<td class="xl64" style="border-top:none;border-left:none">손상전 상각후원가</td>
</tr>
<tr height="52" style="mso-height-source:userset;height:39.0pt">
<td height="52" class="xl67" style="height:39.0pt;border-top:none"> </td>
<td class="xl67" style="border-top:none;border-left:none">재고자산 평가손실</td>
<td class="xl67" style="border-top:none;border-left:none">매출원가 / 재고평가충당금</td>
<td class="xl67" style="border-top:none;border-left:none">순실현가치</td>
<td class="xl67" style="border-top: none; border-left: none; border-right: 1px solid rgb(124, 132, 239);">재고평가충당금 / 매출원가</td>
<td class="xl67" style="border-top: none; border-left: none; border-bottom: 1px solid rgb(124, 132, 239); border-right: 1px solid rgb(124, 132, 239);">순실현가치</td>
<td class="xl68" width="270" style="border-top:none;border-left:none;width:203pt">환입이
발생한 기간의<br>
비용으로 인식한 금액내에서</td>
</tr>
<tr height="23" style="height:17.4pt">
<td height="23" class="xl64" style="height:17.4pt;border-top:none"> </td>
<td class="xl64" style="border-top:none;border-left:none">생물자산 평가손실</td>
<td class="xl64" style="border-top:none;border-left:none">평가손실 / 생물자산</td>
<td class="xl64" style="border-top:none;border-left:none">순FV</td>
<td class="xl64" style="border-top:none;border-left:none">생물자산 / 평가이익</td>
<td class="xl64" style="border-top:none;border-left:none">순FV</td>
<td class="xl64" style="border-top:none;border-left:none">한도없음</td>
</tr>
<tr height="23" style="height:17.4pt">
<td height="23" class="xl67" style="height:17.4pt;border-top:none">원가모형</td>
<td class="xl67" style="border-top:none;border-left:none">유형자산 손상차손</td>
<td class="xl67" style="border-top:none;border-left:none">손상차손 / 손상차손누계</td>
<td class="xl67" style="border-top:none;border-left:none">회수가능액=max[순FV,사용가치]</td>
<td class="xl67" style="border-top:none;border-left:none">손상차손누계 / 손상차손환입</td>
<td class="xl67" style="border-top:none;border-left:none">회수가능액=max[순FV,사용가치]</td>
<td class="xl67" style="border-top:none;border-left:none">min[손상전 상각후
장부가,회수가능액]</td>
</tr>
<tr height="23" style="height:17.4pt">
<td rowspan="2" height="46" class="xl64" style="height:34.8pt;border-top:none">재평가모형</td>
<td rowspan="2" class="xl64" style="border-top:none">유형자산 손상차손</td>
<td rowspan="2" class="xl69" width="222" style="border-top:none;width:166pt">재평가잉여금(OCI)
/ 유형자산<br>
재평가손실(NI) / 유형자산</td>
<td rowspan="2" class="xl64" style="border-top:none">FV</td>
<td rowspan="2" class="xl64" style="border-top:none">유형자산 / 재평가이익(NI)</td>
<td rowspan="2" class="xl64" style="border-top:none">FV</td>
<td rowspan="2" class="xl69" width="270" style="border-top:none;width:203pt">재평가손실(NI)인식분까지만
환입<br>
초과분은 OCI로 인식</td>
</tr>
<tr height="23" style="height:17.4pt">
</tr>
<tr height="23" style="height:17.4pt">
<td height="23" class="xl67" style="height:17.4pt;border-top:none">원가모형</td>
<td class="xl67" style="border-top:none;border-left:none">투자부동산 손상차손</td>
<td class="xl67" style="border-top:none;border-left:none">손상차손 / 손상차손누계</td>
<td class="xl67" style="border-top:none;border-left:none">회수가능액=max[순FV,사용가치]</td>
<td class="xl67" style="border-top:none;border-left:none">손상차손누계 / 손상차손환입</td>
<td class="xl67" style="border-top:none;border-left:none">회수가능액=max[순FV,사용가치]</td>
<td class="xl67" style="border-top:none;border-left:none">min[손상전 상각후
장부가,회수가능액]</td>
</tr>
<tr height="23" style="height:17.4pt">
<td height="23" class="xl64" style="height:17.4pt;border-top:none">FV모형</td>
<td class="xl64" style="border-top:none;border-left:none">투자부동산 평가손실</td>
<td class="xl64" style="border-top:none;border-left:none">평가손실 / 투자부동산</td>
<td class="xl64" style="border-top:none;border-left:none">FV</td>
<td class="xl64" style="border-top:none;border-left:none">투자부동산 / 평가이익</td>
<td class="xl64" style="border-top:none;border-left:none">FV</td>
<td class="xl64" style="border-top:none;border-left:none">한도없음</td>
</tr>
<tr height="23" style="height:17.4pt">
<td height="23" class="xl67" style="height:17.4pt;border-top:none">원가모형</td>
<td class="xl67" style="border-top:none;border-left:none">무형자산 손상차손</td>
<td class="xl67" style="border-top:none;border-left:none">손상차손 / 무형자산</td>
<td class="xl67" style="border-top:none;border-left:none">회수가능액=max[순FV,사용가치]</td>
<td class="xl67" style="border-top:none;border-left:none">무형자산 / 손상차손환입</td>
<td class="xl67" style="border-top:none;border-left:none">회수가능액=max[순FV,사용가치]</td>
<td class="xl67" style="border-top:none;border-left:none">min[손상전 상각후
장부가,회수가능액]</td>
</tr>
<tr height="23" style="height:17.4pt">
<td rowspan="2" height="46" class="xl64" style="height:34.8pt;border-top:none">재평가모형</td>
<td rowspan="2" class="xl64" style="border-top:none">무형자산 손상차손</td>
<td rowspan="2" class="xl69" width="222" style="border-top:none;width:166pt">재평가잉여금(OCI)
/ 무형자산<br>
재평가손실(NI) / 무형자산</td>
<td rowspan="2" class="xl64" style="border-top:none">FV</td>
<td rowspan="2" class="xl64" style="border-top:none">무형자산 / 재평가이익(NI)</td>
<td rowspan="2" class="xl64" style="border-top:none">FV</td>
<td rowspan="2" class="xl69" width="270" style="border-top:none;width:203pt">재평가손실(NI)인식분까지만
환입<br>
초과분은 OCI로 인식</td>
</tr>
<tr height="23" style="height:17.4pt">
</tr>
<tr height="23" style="height:17.4pt">
<td height="23" class="xl67" style="height:17.4pt;border-top:none"> </td>
<td class="xl67" style="border-top:none;border-left:none">관계기업주식 손상차손</td>
<td class="xl67" style="border-top:none;border-left:none">손상차손 / 관계기업주식</td>
<td class="xl67" style="border-top:none;border-left:none">회수가능액=max[순FV,사용가치]</td>
<td class="xl67" style="border-top:none;border-left:none">관계기업주식 / 손상차손환입</td>
<td class="xl67" style="border-top:none;border-left:none">회수가능액=max[순FV,사용가치]</td>
<td class="xl67" style="border-top:none;border-left:none">손상전 장부가</td>
</tr>
<tr height="23" style="height:17.4pt">
<td height="23" class="xl64" style="height:17.4pt;border-top:none"> </td>
<td class="xl64" style="border-top:none;border-left:none">이연법인세자산 손상차손</td>
<td class="xl64" style="border-top:none;border-left:none">법인세비용 / 이연법인세자산</td>
<td class="xl64" style="border-top:none;border-left:none">과세소득 발생가능성이 없는 경우</td>
<td class="xl64" style="border-top:none;border-left:none">이연법인세자산 / 법인세비용</td>
<td class="xl64" style="border-top:none;border-left:none">과세소득 발생가능성이 높아진 경우</td>
<td class="xl64" style="border-top:none;border-left:none">손상전 장부가</td>
</tr>
<tr height="23" style="height:17.4pt">
<td colspan="2" rowspan="2" height="46" class="xl67" style="height: 46px;">매각예정분류
처분자산집단 손상차손</td>
<td rowspan="2" class="xl68" width="222" style="border-top: none; width: 166pt; height: 46px;">영업권에
우선 감액<br>
나머지는 비유동자산에 비례배분</td>
<td rowspan="2" class="xl67" style="border-top: none; height: 46px;">순FV</td>
<td rowspan="2" class="xl68" width="197" style="border-top: none; width: 148pt; height: 46px;">영업권
환입불가<br>
비유동자산에 비례배분</td>
<td rowspan="2" class="xl67" style="border-top: none; height: 46px;">순FV</td>
<td rowspan="2" class="xl67" style="border-top: none; height: 46px;">손상전 장부가</td>
</tr>
<tr height="23" style="height:17.4pt">
</tr>
<tr height="23" style="height:17.4pt">
<td colspan="2" rowspan="3" height="69" class="xl64" style="height:52.2pt">영업권이 포함된
현금창출단위 손상차손</td>
<td rowspan="3" class="xl69" width="222" style="border-top:none;width:166pt">영업권 우선
감액<br>
나머지는 다른자산에 비례배분</td>
<td rowspan="3" class="xl69" width="235" style="border-top:none;width:176pt">손상기준:
회수가능액<br>
1st 자산별 회수가능액까지만 감액<br>
2nd 자산별 장부금액에 비례배분</td>
<td rowspan="3" class="xl69" width="197" style="border-top:none;width:148pt">영업권
환입불가<br>
자산별 장부금액에 비례배분</td>
<td rowspan="3" class="xl64" style="border-top:none">회수가능액</td>
<td rowspan="3" class="xl64" style="border-top:none">손상전 장부가</td>
</tr>
<tr height="23" style="height:17.4pt">
</tr>
<tr height="23" style="height:17.4pt">
</tr>
<tr height="23" style="height:17.4pt">
<td rowspan="2" height="46" class="xl64" style="height:34.8pt;border-top:none">지분상품</td>
<td class="xl67" style="border-top:none;border-left:none">NI자산 평가손실</td>
<td class="xl67" style="border-top:none;border-left:none">평가손실 / NI자산</td>
<td class="xl67" style="border-top:none;border-left:none">FV</td>
<td class="xl67" style="border-top:none;border-left:none">NI자산 / 평가이익</td>
<td class="xl67" style="border-top:none;border-left:none">FV</td>
<td class="xl67" style="border-top:none;border-left:none">한도없음</td>
</tr>
<tr height="23" style="height:17.4pt">
<td height="23" class="xl64" style="height:17.4pt;border-top:none;border-left: none">OCI자산 평가손실</td>
<td class="xl64" style="border-top:none;border-left:none">평가손실(OCI) / OCI자산</td>
<td class="xl64" style="border-top:none;border-left:none">FV</td>
<td class="xl64" style="border-top:none;border-left:none">OCI자산 / 평가이익(OCI)</td>
<td class="xl64" style="border-top:none;border-left:none">FV</td>
<td class="xl64" style="border-top:none;border-left:none">한도없음</td>
</tr>
<tr height="23" style="height:17.4pt">
<td rowspan="8" height="184" class="xl64" style="height:139.2pt;border-top:none">채무상품</td>
<td class="xl64" style="border-top:none;border-left:none">NI자산 평가손실</td>
<td class="xl64" style="border-top:none;border-left:none">평가손실 / NI자산</td>
<td class="xl64" style="border-top:none;border-left:none">FV</td>
<td class="xl64" style="border-top:none;border-left:none">NI자산 / 평가이익</td>
<td class="xl64" style="border-top:none;border-left:none">FV</td>
<td class="xl64" style="border-top:none;border-left:none">한도없음</td>
</tr>
<tr height="23" style="height:17.4pt">
<td height="23" class="xl67" style="height:17.4pt;border-top:none;border-left: none">AC자산 손상차손 in credit risk </td>
<td class="xl67" style="border-top:none;border-left:none">손상차손 / 손실충당금</td>
<td class="xl67" style="border-top:none;border-left:none">기대신용손실</td>
<td class="xl67" style="border-top:none;border-left:none">손실충당금 / 손상환입</td>
<td class="xl67" style="border-top:none;border-left:none">기대신용손실</td>
<td class="xl67" style="border-top:none;border-left:none">손상전 상각후원가 by 취득R</td>
</tr>
<tr height="23" style="height:17.4pt">
<td rowspan="2" height="46" class="xl69" width="222" style="height:34.8pt;border-top: none;width:166pt">AC자산 손상차손 <br>
in credit impairment</td>
<td rowspan="2" class="xl69" width="222" style="border-top:none;width:166pt">손실충당금
/ AC자산<br>
손상차손 / AC자산<br>
</td>
<td rowspan="2" class="xl64" style="border-top:none">신용손실</td>
<td rowspan="2" class="xl69" width="197" style="border-top:none;width:148pt">손실충당금
/ 손상환입</td>
<td rowspan="2" class="xl64" style="border-top:none">신용손실</td>
<td rowspan="2" class="xl64" style="border-top:none">손상전 상각후원가 by 취득R</td>
</tr>
<tr height="23" style="height:17.4pt">
</tr>
<tr height="23" style="height:17.4pt">
<td rowspan="2" height="46" class="xl68" width="222" style="height:34.8pt;border-top: none;width:166pt">OCI자산 손상차손<br>
in credit risk</td>
<td rowspan="2" class="xl68" width="222" style="border-top:none;width:166pt">손상차손 /
OCI자산<br>
OCI평가손실 / OCI자산</td>
<td rowspan="2" class="xl68" width="235" style="border-top:none;width:176pt">기대신용손실<br>
채무상품 공정가치</td>
<td rowspan="2" class="xl68" width="197" style="border-top:none;width:148pt">OCI자산
/ 손상환입<br>
OCI자산 / OCI평가손실</td>
<td rowspan="2" class="xl68" width="241" style="border-top:none;width:181pt">기대신용손실<br>
채무상품 공정가치</td>
<td rowspan="2" class="xl67" style="border-top:none">손상전 상각후원가 by 취득R</td>
</tr>
<tr height="23" style="height:17.4pt">
</tr>
<tr height="23" style="height:17.4pt">
<td rowspan="2" height="46" class="xl69" width="222" style="height:34.8pt;border-top: none;width:166pt">OCI자산 손상차손<br>
in credit impairment</td>
<td rowspan="2" class="xl69" width="222" style="border-top:none;width:166pt">손상차손 /
OCI자산<br>
OCI평가손실 / OCI자산</td>
<td rowspan="2" class="xl69" width="235" style="border-top:none;width:176pt">신용손실<br>
채무상품 공정가치</td>
<td rowspan="2" class="xl69" width="197" style="border-top:none;width:148pt">OCI자산
/ 손상환입<br>
OCI자산 / OCI평가손실</td>
<td rowspan="2" class="xl69" width="241" style="border-top:none;width:181pt">신용손실<br>
채무상품 공정가치</td>
<td rowspan="2" class="xl64" style="border-top:none">손상전 상각후원가 by 취득R</td>
</tr>
<tr height="23" style="height:17.4pt">
</tr></tbody></table><p><br></p>
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첫댓글 ㄷㄷ 쩌네요
유형자산 재평가모형 손상 잡을때 fv 로만 하나요? 회수가능액이 공정가치보다 더 낮으면 회수가능액 까지 손상 잡는거 아닌가요?
네 저도 궁금해서 찾아봤는데 두가지 경우가 있네요
(경우1) 처분부대원가가 미미한 경우
FV랑 순FV랑 근사한 값
손상기준은 FV
(경우2) 처분부대원가가 미미하지 않은 경우
순FV가 항상 FV보다 작다
손상기준은 순FV
즉 경우에 따라 손상기준은 FV or 순FV
@내 인생은 지금 익금산입ing 아 그렇군요 그런데 손상환입은 회수가능액이 공정가치 보다 크더라도 공정가치까지만 해준다고 하더라구요
@공부중이에요 제가 알기론
유형자산 재평가모형에선
손상환입 시
기인식한 NI부분까지 환입으로 인식하고
초과분은 재평가잉여금(OCI)로 인식하는 것으로 알고 있습니다만...
아닌가요?
@내 인생은 지금 익금산입ing 네 맞습니다 ! 그 환입시 회수가능액이랑 공정가치가 주어진 경우 손상이랑 다르게 회수가능액은 무시하고 공정가치까지만 작성자님이 말씀하신 논리로 환입하더라구요
쩌신다 ㄷㄷ
비밀글 해당 댓글은 작성자와 운영자만 볼 수 있습니다.22.04.04 11:05
비밀글 해당 댓글은 작성자와 운영자만 볼 수 있습니다.22.10.28 08:02