国际会计准则第36号 资产减值【外文翻译】Word文档下载推荐.docx

国际会计准则第36号 资产减值【外文翻译】Word文档下载推荐.docx

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CambridgeUniversityPress

外文作者 Internationalaccountingcommittee

原文：

InternationalAccountingStandard36,ImpairmentofAssets

Objective

IAS36prescribesprocedurestoensurethatassetsarecarriedatnomorethantheirrecoverableamount.Thestandardspecifieswhenimpairmentlossesaretoberecognizedandtheconditionsunderwhichsuchlossesshouldbereversed.IAS36alsoprovidesguidanceonrequireddisclosures.

Scope

IAS36specificallyscopesouttheimpairmentofcertainassetsforwhichguideinventories（IAS2）,assetsarisingfromconstructioncontracts（IAS11）,deferredtaxassets（IAS12）,assetsarisingfromemployeebenefits（IAS19）,financialassetsthatarewithinthescopeofIAS39.

Definitions

Impairmentreferstothebookvalueofassetsexceedsitsrecoverableamount,todeterminewhethertheimpairmentofassets,assetsmayhaveoccurredshouldbebasedonsomesignsofimpairment,ifthereisanyindication,companiesshouldconductaformalestimateofitsrecoverableamount.

Identifyinganassetthatmaybeimpaired

AccordingtoIAS36,anassetisimpairedifitscarryingamountisgreaterthanitsrecoverableamount.IAS36requiresthat,ateachbalance-sheetdate,anorganizationmustassesswhetherthereareanyindicationsthatassetsmaybeimpaired.Ifanindicationofimpairmentexists,theorganizationisrequiredtoestimatethe

recoverableamountoftheasset.Notethatwithrespecttorequirementsformeasuringrecoverableamounts（P18–57）,andthegeneralrequirementsforreversingan

impairmentloss（P109–116）,thestandardusestheterm“assets”;

notwithstanding,therequirementsapplybothtoindividualassetsandtocash-generatingunits.

Fairvaluelesscoststosell

Paragraphs25to29provideguidanceondetermininganasset’sfairvaluelesscoststosell.

Paragraph25states“thebestevidenceofanasset’sfairvaluelesscoststosellisapriceinabindingsaleagreementinanarm’slengthtransaction,adjustedforincrementalcoststhatwouldbedirectlyattributabletothedisposaloftheasset.”Intheabsenceofabindingsalesagreement,foranassetthatistradedinanactivemarket,fairvaluelesscoststosellistheasset’smarketpricelessthecostsofdisposal.Ifthereisnoactivemarketfortheasset,theentityusesthebestinformationavailable.Valueinuse

Toestimatethevalueinuseofanasset,anentityfirstestimatesthefuturenetcashflowstobederivedfromtheasset’suseandultimatedisposal,andthenappliestheappropriatediscountratetothosefuturecashflows.

Paragraph30stipulates

thefollowingelementsshallbereflectedinthecalculationofanasset’svaluein

use

（a）anestimateofthefuturecashflowstheentityexpectstoderivefromthe

asset;

（b）expectationsaboutpossiblevariationsintheamountortimingofthosefuturecashflows;

（c）thetimevalueofmoney,representedbythecurrentmarketrisk-freerateofinterest;

（d）thepriceforbearingtheuncertaintyinherentintheasset;

and

（e）otherfactors,suchasilliquidity,thatmarketparticipantswouldreflectinpricingthefuturecashflowstheentityexpectstoderivefromtheasset.Estimatesof

futurecashflowsinclude（P39and52）

a）projectionsofcashinflowsfromthecontinuinguseoftheasset

b）projectionsofcashoutflowsincurredtogeneratetheinflowsfromcontinuingusethatcanbedirectlyattributed,orallocatedonareasonableandconsistentbasis,totheasset

c）netcashflows,ifany,tobereceived（orpaid）forthedisposaloftheassetattheendofitsusefullife（theamountthatanentityexpectstoobtainfromthedisposaloftheassetinanarm’s-lengthtransactionbetweenknowledgeable,willingparties,afterdeductingtheestimatedcostsofdisposal）

Thediscountratesusedtodeterminevalueinusemustbepre-taxratesthatreflectboththetimevalueofmoneyandtherisksspecifictotheassetforwhichthefuturecashflowestimateshavenotbeenadjusted（P55）.

Cashflowprojectionsshouldbebasedonreasonableandsupportableassumptionsabouttheeconomicconditionsthatwillexistovertheremainingusefullifeoftheasset,withgreaterweightbeinggiventoexternalevidence.Anentityshouldusethemostrecentbudgetsandforecasts,whicharepresumedtonotgobeyondfiveyears.Beyondfiveyears,anentityextrapolatesfromtheearlierbudgets,usingasteadyordeclininggrowthratenottoexceedthelong-termaveragegrowthratefortheproducts,industries,orcountriesinwhich.

Paragraph34requiresthatmanagementexaminethecausesofdifferencescash-flowprojectionsandactualcashflowscurrentcash-flowprojectionsarebasedareconsistentwithpastactualoutcomes.Estimatesoffuturecashflowsexcludecashflowsthatrelateto:

futureres