國(guó)際會(huì)計(jì)準(zhǔn)則第36號(hào) 資產(chǎn)減值【外文翻譯】

1、本科畢業(yè)論文（設(shè)計(jì)）外文翻譯外文題目InternationalAccountingStard外文出處London：CambridgeUniversityPress外文作者Internationalaccountingcommittee原文：原文：InternationalAccountingStard36ImpairmentofAssetsObjectiveIAS36prescribesprocedurestoensurethatass

2、etsarecarriedatnomethantheirrecoverableamount.Thestardspecifieswhenimpairmentlossesaretoberecognizedtheconditionsunderwhichsuchlossesshouldbereversed.IAS36alsoprovidesguidanceonrequireddisclosures.ScopeIAS36specificallys

3、copesouttheimpairmentofcertainassetsfwhichguideinventies(IAS2)assetsarisingfromconstructioncontracts(IAS11)deferredtaxassets(IAS12)assetsarisingfromemployeebenefits(IAS19)financialassetsthatarewithinthescopeofIAS39.Defin

4、itionsImpairmentreferstothebookvalueofassetsexceedsitsrecoverableamounttodeterminewhethertheimpairmentofassetsassetsmayhaveoccurredshouldbebasedonsomesignsofimpairmentifthereisanyindicationcompaniesshouldconductafmalesti

5、mateofitsrecoverableamount.IdentifyinganassetthatmaybeimpairedAccdingtoIAS36anassetisimpairedifitscarryingamountisgreaterthanitsrecoverableamount.IAS36requiresthatateachbalancesheetdateanganizationmustassesswhethertherea

6、reanyindicationsthatassetsmaybeimpaired.Ifanindicationofimpairmentexiststheganizationisrequiredtoestimatethefuturecashflowsinclude(P3952)a)projectionsofcashinflowsfromthecontinuinguseoftheassetb)projectionsofcashoutflows

7、incurredtogeneratetheinflowsfromcontinuingusethatcanbedirectlyattributedallocatedonareasonableconsistentbasistotheassetc)cashflowsifanytobereceived(paid)fthedisposaloftheassetattheendofitsusefullife(theamountthatanentity

8、expectstoobtainfromthedisposaloftheassetinanarm’slengthtransactionbetweenknowledgeablewillingpartiesafterdeductingtheestimatedcostsofdisposal)Thediscountratesusedtodeterminevalueinusemustbepretaxratesthatreflectboththeti

9、mevalueofmoneytherisksspecifictotheassetfwhichthefuturecashflowestimateshavenotbeenadjusted(P55).Cashflowprojectionsshouldbebasedonreasonablesupptableassumptionsabouttheeconomicconditionsthatwillexistovertheremainingusef

10、ullifeoftheassetwithgreaterweightbeinggiventoexternalevidence.Anentityshouldusethemostrecentbudgetsfecastswhicharepresumedtonotgobeyondfiveyears.Beyondfiveyearsanentityextrapolatesfromtheearlierbudgetsusingasteadydeclini

11、nggrowthratenottoexceedthelongtermaveragegrowthrateftheproductsindustriescountriesinwhich.Paragraph34requiresthatmanagementexaminethecausesofdifferencescashflowprojectionsactualcashflowscurrentcashflowprojectionsarebased

12、areconsistentwithpastactualoutcomes.Estimatesoffuturecashflowsexcludecashflowsthatrelateto:futurerestructuringstowhichtheentityisnotyetcommitted(P44)improvingenhancingtheasset’sperfmance(P44)financingactivities(P50)incom

13、etaxreceiptspayments(P50)RecognizingmeasuringanimpairmentlossIndividualassetsotherthangoodwillFindividualassetsotherthangoodwilltherequirementsarelaidoutinparagraphs58to64.Animpairmentlossmustberecognizedwheneveranasset’