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1、北京化工大学北方学院NORTHCOLLEGEOFBEIJINGUNIVERSITYOFCHEMICALTECHNOLOGY(2014)届本科生毕业设计(外文文献翻译)姓名：任绍宾专业：会计班级：会计1001学号：100330019论文题目：资产减值对会计核算的影响研究——以巨力集团为例5月FinancialreportingandcharacteristicsofimpairmentofassetsintherepublicofSerbia,accordingtoIAS/IFRSandnationalregulationAndri.Kristina、Miji>MirkoJak.i.Dej
2、an1.AbstractFinancialstatementsshouldpresentresultsofrealizedtransactionsinareportiperiod,andshouldgivetrueandfairinformationaboutthefinancialposition,resultsofoperations,andcashflows.Variouseventscouldhappenwithinthereportingperiod,suchasafallinthemarketvalueofassets,physicaldamageofassets,asset
3、sobsolescence,orothereventswhichcouldresultinadecreaseinthevalueofacompany^assets.Ifsucheventscausingimpairmentofassetsoccur,thecompanyshoulddecreasethecarryingamounttotherecoverableamount.Ifnot,thecompany^assetswillbepresentedinacarryingvaluewhichexceedstheirtruevalue,whichcouldleadtofinancialst
4、atementusersmakingwrongdecisions.AccountingforimpairmentofassetsintheRepublicofSerbiaisstipulatedunderInternationalAccountingStandard36一ImpairmentofAssets,otherrelevantstandardsforspecificassets,andnationalregulation.Accordingtointernationalaccountingregulation(IASB，2010,IAS36paragraph2),IAS36isa
5、ppliedinaccountingfortheimpairmentofallassets,otherthan:Thesestandardsdescribepotentialeventsthatresultinimpairmentofassets,methodsforcalculationoftherecoverableamount,andaccountingforimpairmentofassets.Thestandardsalsoprescribedisclosureofinformationinreferencetoimpairmentofassetsinfinancialstat
6、ements.Apartfrominternationalregulation,accountingforimpairmentofassetsintheRepublicofSerbiaissetoutundertheBookofRulesonChartofAccountsandContentofAccountsofCompaniesandCooperatives(hereinafterreferredtoasBookofRulesonChartofAccounts).TheBookofRulesonChartofAccountsdefinesaccountsthatshouldbeuse
7、dinaccountingforimpairmentofassets.TheobjectiveofthispaperistopresentresearchontheimplementationofinternationalandnationalruleswhichregulateaccountingforimpairmentofassetsintheRepublicofSerbia,andtoanalyzecharacteristi
