国际会计准则第36号资产减值外文翻译.docx

国际会计准则第36号资产减值外文翻译.docx

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国际会计准则第36号资产减值外文翻译

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:

（a）inventories（seeIAS2Inventories）;

（b）assetsarisingfromconstructioncontracts（seeIAS11ConstructionContracts）;

（c）deferredtaxassets（seeIAS12IncomeTaxes）;

（d）assetsarisingfromemployeebenefits（seeIAS19EmployeeBenefits）;

（e）financialassetsthatarewithinthescopeofIAS32FinancialInstruments.

（f）investmentpropertythatismeasuredatfairvalue（seeIAS40InvestmentProperty）;

（g）biologicalassetsrelatedtoagriculturalactivitythataremeasuredatfairvaluelesscoststosell（seeIAS41Agriculture）;

（h）deferredacquisitioncosts,andintangibleassets,arisingfromaninsurer’scontractualrightsunderinsurancecontractswithinthescopeofIFRS4InsuranceContracts;and

（i）non-currentassets（ordisposalgroups）classifiedasheldforsaleinaccordancewithIFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperations.

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

4.ThisStandardappliestofinancialassetsclassifiedas:

（a）subsidiaries,asdefinedinIAS27ConsolidatedandSeparateFinancialStatements;

（b）associates,asdefinedinIAS28InvestmentsinAssociates;and

（c）jointventures,asdefinedinIAS31InterestsinJointVentures.

Forimpairmentofotherfinancialassets,refertoIAS39.

5.ThisStandarddoesnotapplytofinancialassetswithinthescopeofIFRS9,investmentpropertymeasuredatfairvalueinaccordancewithIAS40,orbiologicalassetsrelatedtoagriculturalactivitymeasuredatfairvaluelesscoststosellinaccordancewithIAS41.However,thisStandardappliestoassetsthatarecarriedatrevaluedamount（iefairvalue）inaccordancewithotherIFRSs,suchastherevaluationmodelinIAS16Property,PlantandEquipment.Identifyingwhetherarevaluedassetmaybeimpaireddependsonthebasisusedtodeterminefairvalue:

（a）iftheasset’sfairvalueisitsmarketvalue,theonlydifferencebetweentheasset’sfairvalueanditsfairvaluelesscoststosellisthedirectincrementalcoststodisposeoftheasset:

（i）ifthedisposalcostsarenegligible,therecoverableamountoftherevaluedassetisnecessarilycloseto,orgreaterthan,itsrevaluedamount（iefairvalue）.Inthiscase,aftertherevaluationrequirementshavebeenapplied,itisunlikelythattherevaluedassetisimpairedandrecoverableamountneednotbeestimated.

（ii）ifthedisposalcostsarenotnegligible,thefairvaluelesscoststoselloftherevaluedassetisnecessarilylessthanitsfairvalue.Therefore,therevaluedassetwillbeimpairedifitsvalueinuseislessthanitsrevaluedamount（iefairvalue）.Inthiscase,aftertherevaluationrequirementshavebeenapplied,anentityappliesthisStandardtodeterminewhethertheassetmaybeimpaired.

（b）iftheasset’sfairvalueisdeterminedonabasisotherthanitsmarketvalue,itsrevaluedamount（iefairvalue）maybegreaterorlowerthanitsrecoverableamount.Hence,aftertherevaluationrequirementshavebeenapplied,anentityappliesthisStandardtodeterminewhethertheassetmaybeimpaired.

Definitions

6.ThefollowingtermsareusedinthisStandardwiththemeaningsspecified:

Carryingamountistheamountatwhichanassetisrecognisedafterdeductinganyaccumulateddepreciation（amortisation）andaccumulatedimpairmentlossesthereon.

Acash-generatingunitisthesmallestidentifiablegroupofassetsthatgeneratescashinflowsthatarelargelyindependentofthecashinflowsfromotherassetsorgroupsofassets.

Corporateassetsareassetsotherthangoodwillthatcontributetothefuturecashflowsofboththecash-generatingunitunderreviewandothercash-generatingunits.

Costsofdisposalareincrementalcostsdirectlyattributabletothedisposalofanassetorcash-generatingunit,excludingfinancecostsandincometaxexpense.

Depreciableamountisthecostofanasset,orotheramountsubstitutedforcostinthefinancialstatements,lessitsresidualvalue.

Depreciation（Amortisation）isthesystematicallocationofthedepreciableamountofanassetoveritsusefullife.

Fairvaluelesscoststosellistheamountobtainablefromthesaleofanassetorcash-generatingunitinanarm’slengthtransactionbetweenknowledgeable,willingparties,lessthecostsofdisposal.

Animpairmentlossistheamountbywhichthecarryingamountofanassetoracash-generatingunitexceedsitsrecoverableamount.

Therecoverableamountofanassetoracash-generatingunitisthehigherofitsfairvaluelesscoststosellanditsvalueinuse.

Usefullifeiseither:

（a）theperiodoftimeoverwhichanassetisexpectedtobeusedbytheentity;or

（b）thenumberofproductionorsimilarunitsexpectedtobeobtainedfromtheassetbytheentity.

Valueinuseisthepresentvalueofthefuturecashflowsexpectedtobederivedfromanassetorcash-generatingunit.

Identifyinganassetthatmaybeimpaired

7.Paragraphs8–17specifywhenrecoverableamountshallbedetermined.Theserequirementsusetheterm‘anasset’butapplyequallytoanindividualassetoracash-generatingunit.TheremainderofthisStandardisstructuredasfollows:

（a）paragraphs18–57setouttherequirementsformeasuringrecoverableamount.Theserequirementsalsousetheterm‘anasset’butapplyequallytoanindividualassetandacash-generatingunit.

（b）paragraphs58–108setouttherequirementsforrecognisingandmeasuringimpairmentlosses.Recognitionandmeasurementofimpairmentlossesforindividualassetsotherthangoodwillaredealtwithinparagraphs58–64.

Paragraphs65–108dealwiththerecognitionandmeasurementofimpairmentlossesforcash-generatingunitsandgoodwill.

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

（c）paragraphs109–116setouttherequirementsforreversinganimpairmentlossrecognisedinpriorperiodsforanassetoracash-generatingunit.Again,theserequirementsusetheterm‘anasset’butapplyequallytoanindividualassetoracash-generatingunit.Additionalrequirementsforanindividualassetaresetoutinparagraphs117–121,foracash-generatingunitinparagraphs122and123,andforgoodwillinparagraphs124and125.

（d）paragraphs126–133specifytheinformationtobedisclosedaboutimpairmentlossesandreversalsofimpairmentlossesforassetsandcash-generatingunits.Paragraphs134–137specifyadditionaldisclosurerequirementsforcash-generatingunitstowhichgoodwillorintangibleassetswithindefiniteusefulliveshavebeenallocatedforimpairmenttestingpurposes.

8.Anentityshallassessattheendofeachreportingperiodwhetherthereisanyindicationthatanassetmaybeimpaired.Ifanysuchindicationexists,theentityshallestimatetherecoverableamountoftheasset.

9.Inassessingwhetherthereisanyindicationthatanassetmaybeimpaired,anentityshallconsider,asaminimum,thefollowingindications:

Externalsourcesofinformation

（a）duringtheperiod,anasset’smarketvaluehasdeclinedsignificantlymorethanwouldbeexpectedasaresultofthepassageoftimeornormaluse;

（b）significantchangeswithanadverseeffectontheentityhavetakenplaceduringtheperiod,orwilltakeplaceinthenearfuture,inthetechnological,market,economicorlegalenvironmentinwhichtheentityoperatesorinthemarkettowhichanassetisdedicated;

（c）marketinterestratesorothermarketratesofreturnoninvestmentshaveincreasedduringtheperiod,andthoseincreasesarelikelytoaffectthediscountrateusedincalculatinganasset’svalueinuseanddecreasetheasset’srecoverableamountmaterially;

（d）thecarryingamountofthenetassetsoftheentityismorethanitsmarketcapitalisation.

Internalsourcesofinformation

（e）evidenceisavailableofobsolescenceorphysicaldamageofanasset.

（f）significantchangeswithanadverseeffectontheentityhavetakenplaceduringtheperiod,orareexpectedtotakeplaceinthenearfuture,intheextenttowhich,ormannerinwhich,anassetisusedorisexpectedtobeused.Thesechangesincludetheassetbecomingidle,planstodiscontinueorrestructuretheoperationtowhichanassetbelongs,planstodisposeofanassetbeforethepreviouslyexpecteddate,andreassessingtheusefullifeofanassetasfiniteratherthanindefinite.

（g）evidenceisavailablefrominternalreportingthatindicatesthattheeconomicperformanceofanassetis,orwillbe,worsethanexpected.

10.Thelistinparagraph9isnotexhaustive.Anentitymayidentifyotherindicationsthatanassetmaybeimpaireda