外文翻译--国际会计准则第36号-资产减值.doc

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1、外文翻译--国际会计准则第36号-资产减值本科毕业论文（设计）外文翻译外文题目InternationalAccountingStandard36外文出处InternationalAccountingStandard原文：InternationalAccountingStandard36ImpairmentofAssetsObjective1.TheobjectiveofthisStandardistoprescribetheproceduresthatanentityappliestoensurethatitsassetsarecarr

2、iedatnomorethantheirrecoverableamount.Anassetiscarriedatmorethanitsrecoverableamountifitscarryingamountexceedstheamounttoberecoveredthroughuseorsaleoftheasset.Ifthisisthecase,theassetisdescribedasimpairedandtheStandardrequirestheentitytorecogniseanimpairmentloss.TheStand

3、ardalsospecifieswhenanentityshouldreverseanimpairmentlossandprescribesdisclosures.Scope2.ThisStandardshallbeappliedinaccountingfortheimpairmentofallassets,otherthan:ainventoriesseeIAS2Inventories;bassetsarisingfromconstructioncontractsseeIAS11ConstructionContracts;cdefer

4、redtaxassetsseeIAS12IncomeTaxes;dassetsarisingfromemployeebenefitsseeIAS19EmployeeBenefits;efinancialassetsthatarewithinthescopeofIAS32FinancialInstruments.finvestmentpropertythatismeasuredatfairvalueseeIAS40InvestmentProperty;gbiologicalassetsrelatedtoagriculturalactivi

5、tythataremeasuredatfairvaluelesscoststosellseeIAS41Agriculture;hdeferredacquisitioncosts,andintangibleassets,arisingfromaninsurer’scontractualrightsunderinsurancecontractswithinthescopeofIFRS4InsuranceContracts;andinon-currentassetsordisposalgroupsclassifiedasheldforsale

6、inaccordancewithIFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperations.3.ThisStandarddoesnotapplytoinventories,assetsarisingfromconstructioncontracts,deferredtaxassets,assetsarisingfromemployeebenefits,orassetsclassifiedasheldforsaleorincludedinadisposalgroupthatiscl

7、assifiedasheldforsale,becauseexistingIFRSsapplicabletotheseassetscontainrequirementsforrecognisingandmeasuringtheseassets.4.ThisStandardappliestofinancialassetsclassifiedas:asubsidiaries,asdefinedinIAS27ConsolidatedandSeparateFinancialStatements;bassociates,asdefinedinIA

8、S28InvestmentsinAssociates;andcjointventures,asdefinedinIAS31InterestsinJointVentures.Forimpairmentofot