國際會計準(zhǔn)則第36號-資產(chǎn)減值【外文翻譯】

1、1本科畢業(yè)論文（設(shè)計）外文翻譯外文題目InternationalAccountingStard36外文出處InternationalAccountingStard原文：原文：InternationalAccountingStard36ImpairmentofAssetsObjective1.TheobjectiveofthisStardistoprescribetheproceduresthatanentityappliestoensu

2、rethatitsassetsarecarriedatnomethantheirrecoverableamount.Anassetiscarriedatmethanitsrecoverableamountifitscarryingamountexceedstheamounttoberecoveredthroughusesaleoftheasset.Ifthisisthecasetheassetisdescribedasimpairedt

3、heStardrequirestheentitytorecogniseanimpairmentloss.TheStardalsospecifieswhenanentityshouldreverseanimpairmentlossprescribesdisclosures.Scope2.ThisStardshallbeappliedinaccountingftheimpairmentofallassetsotherthan:(a)inve

4、nties(seeIAS2Inventies)(b)assetsarisingfromconstructioncontracts(seeIAS11ConstructionContracts)(c)deferredtaxassets(seeIAS12IncomeTaxes)(d)assetsarisingfromemployeebenefits(seeIAS19EmployeeBenefits)(e)financialassetsthat

5、arewithinthescopeofIAS32FinancialInstruments.(f)investmentpropertythatismeasuredatfairvalue(seeIAS40InvestmentProperty)(g)biologicalassetsrelatedtoagriculturalactivitythataremeasuredatfairvaluelesscoststosell(seeIAS41Agr

6、iculture)(h)deferredacquisitioncostsintangibleassetsarisingfromaninsurer’s3(ii)ifthedisposalcostsarenotnegligiblethefairvaluelesscoststoselloftherevaluedassetisnecessarilylessthanitsfairvalue.Therefetherevaluedassetwillb

7、eimpairedifitsvalueinuseislessthanitsrevaluedamount(iefairvalue).InthiscaseaftertherevaluationrequirementshavebeenappliedanentityappliesthisStardtodeterminewhethertheassetmaybeimpaired.(b)iftheasset’sfairvalueisdetermine

8、donabasisotherthanitsmarketvalueitsrevaluedamount(iefairvalue)maybegreaterlowerthanitsrecoverableamount.HenceaftertherevaluationrequirementshavebeenappliedanentityappliesthisStardtodeterminewhethertheassetmaybeimpaired.D

9、efinitions6.ThefollowingtermsareusedinthisStardwiththemeaningsspecified:Carryingamountistheamountatwhichanassetisrecognisedafterdeductinganyaccumulateddepreciation(amtisation)accumulatedimpairmentlossesthereon.Acashgener

10、atingunitisthesmallestidentifiablegroupofassetsthatgeneratescashinflowsthatarelargelyindependentofthecashinflowsfromotherassetsgroupsofassets.Cpateassetsareassetsotherthangoodwillthatcontributetothefuturecashflowsofbotht

11、hecashgeneratingunitunderreviewothercashgeneratingunits.Costsofdisposalareincrementalcostsdirectlyattributabletothedisposalofanassetcashgeneratingunitexcludingfinancecostsincometaxexpense.Depreciableamountisthecostofanas

12、setotheramountsubstitutedfcostinthefinancialstatementslessitsresidualvalue.Depreciation(Amtisation)isthesystematicallocationofthedepreciableamountofanassetoveritsusefullife.Fairvaluelesscoststosellistheamountobtainablefr