外文翻译国际会计准则第36号资产减值.docx

外文翻译国际会计准则第36号资产减值.docx

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外文翻译国际会计准则第36号资产减值

外文翻译--国际会计准则第36号-资产减值

本科毕业论文（设计）

外文翻译

外文题目InternationalAccountingStandard36

外文出处InternationalAccountingStandard

原文：

InternationalAccountingStandard36ImpairmentofAssets

Objective

1.TheobjectiveofthisStandardistoprescribetheproceduresthatanentityappliestoensurethatitsassetsarecarriedatnomorethantheirrecoverableamount.Anassetiscarriedatmorethanitsrecoverableamountifitscarryingamountexceedstheamounttoberecoveredthroughuseorsaleoftheasset.Ifthisisthecase,theassetisdescribedasimpairedandtheStandardrequirestheentitytorecogniseanimpairmentloss.TheStandardalsospecifieswhenanentityshouldreverseanimpairmentlossandprescribesdisclosures.

Scope

2.ThisStandardshallbeappliedinaccountingfortheimpairmentofallassets,otherthan:

ainventoriesseeIAS2Inventories;

bassetsarisingfromconstructioncontractsseeIAS11ConstructionContracts;

cdeferredtaxassetsseeIAS12IncomeTaxes;

dassetsarisingfromemployeebenefitsseeIAS19EmployeeBenefits;

efinancialassetsthatarewithinthescopeofIAS32FinancialInstruments.

finvestmentpropertythatismeasuredatfairvalueseeIAS40InvestmentProperty;

gbiologicalassetsrelatedtoagriculturalactivitythataremeasuredatfairvaluelesscoststosellseeIAS41Agriculture;

hdeferredacquisitioncosts,andintangibleassets,arisingfromaninsurer’scontractualrightsunderinsurancecontractswithinthescopeofIFRS4InsuranceContracts;and

inon-currentassetsordisposalgroupsclassifiedasheldforsaleinaccordancewithIFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperations.

3.ThisStandarddoesnotapplytoinventories,assetsarisingfromconstructioncontracts,deferredtaxassets,assetsarisingfromemployeebenefits,orassetsclassifiedasheldforsaleorincludedinadisposalgroupthatisclassifiedasheldforsale,becauseexistingIFRSsapplicabletotheseassetscontainrequirementsforrecognisingandmeasuringtheseassets.

4.ThisStandardappliestofinancialassetsclassifiedas:

asubsidiaries,asdefinedinIAS27ConsolidatedandSeparateFinancialStatements;

bassociates,asdefinedinIAS28InvestmentsinAssociates;and

cjointventures,asdefinedinIAS31InterestsinJointVentures.

Forimpairmentofotherfinancialassets,refertoIAS39.

5.ThisStandarddoesnotapplytofinancialassetswithinthescopeofIFRS9,investmentpropertymeasuredatfairvalueinaccordancewithIAS40,orbiologicalassetsrelatedtoagriculturalactivitymeasuredatfairvaluelesscoststosellinaccordancewithIAS41.However,thisStandardappliestoassetsthatarecarriedatrevaluedamountiefairvalueinaccordancewithotherIFRSs,suchastherevaluationmodelinIAS16Property,PlantandEquipment.Identifyingwhetherarevaluedassetmaybeimpaireddependsonthebasisusedtodeterminefairvalue:

aiftheasset’sfairvalueisitsmarketvalue,theonlydifferencebetweentheasset’sfairvalueanditsfairvaluelesscoststosellisthedirectincrementalcoststodisposeoftheasset:

iifthedisposalcostsarenegligible,therecoverableamountoftherevaluedassetisnecessarilycloseto,orgreaterthan,itsrevaluedamountiefairvalue.Inthiscase,aftertherevaluationrequirementshavebeenapplied,itisunlikelythattherevaluedassetisimpairedandrecoverableamountneednotbeestimated.

iiifthedisposalcostsarenotnegligible,thefairvaluelesscoststoselloftherevaluedassetisnecessarilylessthanitsfairvalue.Therefore,therevaluedassetwillbeimpairedifitsvalueinuseislessthanitsrevaluedamountiefairvalue.Inthiscase,aftertherevaluationrequirementshavebeenapplied,anentityappliesthisStandardtodeterminewhethertheassetmaybeimpaired.

biftheassetsfairvalueisdeterminedonabasisotherthanitsmarketvalue,itsrevaluedamountiefairvaluemaybegreaterorlowerthanitsrecoverableamount.Hence,aftertherevaluationrequirementshavebeenapplied,anentityappliesthisStandardtodeterminewhethertheassetmaybeimpaired.

Definitions

6.ThefollowingtermsareusedinthisStandardwiththemeaningsspecified:

Carryingamountistheamountatwhichanassetisrecognisedafterdeductinganyaccumulateddepreciationamortisationandaccumulatedimpairmentlossesthereon.

Acash-generatingunitisthesmallestidentifiablegroupofassetsthatgeneratescashinflowsthatarelargelyindependentofthecashinflowsfromotherassetsorgroupsofassets.

Corporateassetsareassetsotherthangoodwillthatcontributetothefuturecashflowsofboththecash-generatingunitunderreviewandothercash-generatingunits.

Costsofdisposalareincrementalcostsdirectlyattributabletothedisposalofanassetorcash-generatingunit,excludingfinancecostsandincometaxexpense.

Depreciableamountisthecostofanasset,orotheramountsubstitutedforcostinthefinancialstatements,lessitsresidualvalue.

DepreciationAmortisationisthesystematicallocationofthedepreciableamountofanassetoveritsusefullife.

Fairvaluelesscoststosellistheamountobtainablefromthesaleofanassetorcash-generatingunitinanarm’slengthtransactionbetweenknowledgeable,willingparties,lessthecostsofdisposal.

Animpairmentlossistheamountbywhichthecarryingamountofanassetoracash-generatingunitexceedsitsrecoverableamount.

Therecoverableamountofanassetoracash-generatingunitisthehigherofitsfairvaluelesscoststosellanditsvalueinuse.

Usefullifeiseither:

atheperiodoftimeoverwhichanassetisexpectedtobeusedbytheentity;or

bthenumberofproductionorsimilarunitsexpectedtobeobtainedfromtheassetbytheentity.

Valueinuseisthepresentvalueofthefuturecashflowsexpectedtobederivedfromanassetorcash-generatingunit.

Identifyinganassetthatmaybeimpaired

7.Paragraphs817specifywhenrecoverableamountshallbedetermined.Theserequirementsusetheterm‘anasset’butapplyequallytoanindividualassetoracash-generatingunit.TheremainderofthisStandardisstructuredasfollows:

aparagraphs1857setouttherequirementsformeasuringrecoverableamount.Theserequirementsalsousetheterm‘anasset’butapplyequallytoanindividualassetandacash-generatingunit.

bparagraphs58108setouttherequirementsforrecognisingandmeasuringimpairmentlosses.Recognitionandmeasurementofimpairmentlossesforindividualassetsotherthangoodwillaredealtwithinparagraphs5864.

Paragraphs65108dealwiththerecognitionandmeasurementofimpairmentlossesforcash-generatingunitsandgoodwill.

Inthecaseofanintangibleasset,theterm‘amortisation’isgenerallyusedinsteadof‘depreciation’.Thetwotermshavethesamemeaning.

cparagraphs109116setouttherequirementsforreversinganimpairmentlossrecognisedinpriorperiodsforanassetoracash-generatingunit.Again,theserequirementsusetheterm‘anasset’butapplyequallytoanindividualassetoracash-generatingunit.Additionalrequirementsforanindividualassetaresetoutinparagraphs117121,foracash-generatingunitinparagraphs122and123,andforgoodwillinparagraphs124and125.

dparagraphs126133specifytheinformationtobedisclosedaboutimpairmentlossesandreversalsofimpairmentlossesforassetsandcash-generatingunits.Paragraphs134137specifyadditionaldisclosurerequirementsforcash-generatingunitstowhichgoodwillorintangibleassetswithindefiniteusefulliveshavebeenallocatedforimpairmenttestingpurposes.

8.Anentityshallassessattheendofeachreportingperiodwhetherthereisanyindicationthatanassetmaybeimpaired.Ifanysuchindicationexists,theentityshallestimatetherecoverableamountoftheasset.

9.Inassessingwhetherthereisanyindicationthatanassetmaybeimpaired,anentityshallconsider,asaminimum,thefollowingindications:

Externalsourcesofinformation

aduringtheperiod,anasset’smarketvaluehasdeclinedsignificantlymorethanwouldbeexpectedasaresultofthepassageoftimeornormaluse;

bsignificantchangeswithanadverseeffectontheentityhavetakenplaceduringtheperiod,orwilltakeplaceinthenearfuture,inthetechnological,market,economicorlegalenvironmentinwhichtheentityoperatesorinthemarkettowhichanassetisdedicated;

cmarketinterestratesorothermarketratesofreturnoninvestmentshaveincreasedduringtheperiod,andthoseincreasesarelikelytoaffectthediscountrateusedincalculatinganasset’svalueinuseanddecreasetheasset’srecoverableamountmaterially;

dthecarryingamountofthenetassetsoftheentityismorethanitsmarketcapitalisation.

Internalsourcesofinformation

eevidenceisavailableofobsolescenceorphysicaldamageofanasset.

fsignificantchangeswithanadverseeffectontheentityhavetakenplaceduringtheperiod,orareexpectedtotakeplaceinthenearfuture,intheextenttowhich,ormannerinwhich,anassetisusedorisexpectedtobeused.Thesechangesincludetheassetbecomingidle,planstodiscontinueorrestructuretheoperationtowhichanassetbelongs,planstodisposeofanassetbeforethepreviouslyexpecteddate,andreassessingtheusefullifeofanassetasfiniteratherthanindefinite.

gevidenceisavailablefrominternalreportingthatindicatesthattheeconomicperformanceofanassetis,orwillbe,worsethanexpected.

10.Thelistinparagraph9isnotexhaustive.Anentitymayidentifyotherindicationsthatanassetmaybeimpairedandthesewouldalsorequir