ACCA FR干貨知識(shí)—Warranty：assurance-type和service-type

在FR的課程中，談及warranty可能視情況適用于IFRS 15或IAS 37。本文便旨在從原理出法，基于IFRS 15的Basis for conclusions來(lái)深入闡述warranty的分類與處理原理。

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IFRS 15更新后，warranty（質(zhì)量保證）的處理因先考慮IFRS 15中的規(guī)定（這在IAS 37中也被提及）。

從本質(zhì)上來(lái)說(shuō)，IFRS 15是將warranty分成了assurance-type和service-type——在一些教材中，前者被稱為standard warranty (通常不可以purchase separately)，后者被稱為additional / extended warranty (通常可以purchase separately)。但出于對(duì)原理的闡釋，后文還是用assurance-type和service-type的表達(dá)，來(lái)區(qū)分兩種不同處理方式。

1. 從準(zhǔn)則出發(fā)

直接來(lái)看準(zhǔn)則原文：

IFRS 15, B29:

If a customer has the option to purchase a warranty separately (for example, because the warranty is priced or negotiated separately), the warranty is a distinct service because the entity promises to provide the service to the customer in addition to the product that has the functionality described in the contract. In those circumstances, an entity shall account for the promised warranty as a performance obligation in accordance with paragraphs 22–30 and allocate a portion of the transaction price to that performance obligation in accordance with paragraphs 73–86.

這段給出了service-type warranty的處理邏輯：如果warranty承諾提供的服務(wù)，是在提供除具有合同所述功能的產(chǎn)品之外的服務(wù)（也即后文的the product complies with agreed-upon specifications），則所承諾的服務(wù)是一項(xiàng)performance obligation（PO）；而因存在除了product外 明確可區(qū)分的PO，所以按照IFRS 15來(lái)處理，隨不同PO的滿足而分別確認(rèn)revenue。

IFRS 15, B30:

If a customer does not have the option to purchase a warranty separately, an entity shall account for the warranty in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets…

這段給出了assurance-type warranty的處理方法：因不存在除了product外 明確可區(qū)分的PO，所以按IAS 37處理。

但準(zhǔn)則在這里沒(méi)有詳述完整的處理分錄。需要分析準(zhǔn)則給出的Illustrative Examples和Basis for conclusions才能了解更細(xì)節(jié)的處理方法和背后原理。

IFRS 15, BC369：

However, most respondents to the Discussion Paper stated that the accounting for warranties should reflect the fact that some product warranties are different from others. Some warranties protect the customer from defects that exist when the product is transferred to the customer and other warranties protect the customer from faults that arise after the product has been transferred to the customer. Those respondents commented that the customer does not receive a separate service if the warranty only protects the customer from the product defects that were present at the time of sale. Consequently, any subsequent repairs or replacements to remedy those defects are additional costs of providing the product and, therefore, relate to an entity's past performance.

根據(jù)IFRS 15, BC368-370的闡釋，assurance-type和service-type最大的區(qū)分點(diǎn)，主要在于：

? assurance-type保證的是產(chǎn)品控制權(quán)轉(zhuǎn)移前的質(zhì)量（符合約定規(guī)格，即complies with agreed-upon specifications），比如保證的是產(chǎn)品在轉(zhuǎn)移前就不存在瑕疵。通?！胺ǘㄙ|(zhì)保（statutory warranties）”被認(rèn)定為assurance-type；

? service-type是在關(guān)注產(chǎn)品轉(zhuǎn)移后要繼續(xù)提供的長(zhǎng)期服務(wù)，其目的是保障后續(xù)期間內(nèi)的使用體驗(yàn)，而非確保原產(chǎn)品本身的質(zhì)量（比如產(chǎn)品總會(huì)老化，這不是產(chǎn)品的瑕疵導(dǎo)致的，而是時(shí)間的力量，那么本企業(yè)保證對(duì)這類老化進(jìn)行修理或替換）。實(shí)務(wù)中常見的例子是客戶可以單獨(dú)購(gòu)買的“延期保修服務(wù)”。