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ID:11512946
大小:118.00 KB
页数:18页
时间:2018-07-12
《外文翻译--国际会计准则第36号-资产减值要点》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
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.TheobjectiveofthisStandardistoprescribetheproceduresthatanentityappliestoensurethatitsassetsar
2、ecarriedatnomorethantheirrecoverableamount.Anassetiscarriedatmorethanitsrecoverableamountifitscarryingamountexceedstheamounttoberecoveredthroughuseorsaleoftheasset.Ifthisisthecase,theassetisdescribedasimpairedandtheStandardrequirestheentitytorecogniseanimpairmentlos
3、s.TheStandardalsospecifieswhenanentityshouldreverseanimpairmentlossandprescribesdisclosures.Scope2.ThisStandardshallbeappliedinaccountingfortheimpairmentofallassets,otherthan:ainventoriesseeIAS2Inventories;bassetsarisingfromconstructioncontractsseeIAS11ConstructionC
4、ontracts;cdeferredtaxassetsseeIAS12IncomeTaxes;dassetsarisingfromemployeebenefitsseeIAS19EmployeeBenefits;efinancialassetsthatarewithinthescopeofIAS32FinancialInstruments.finvestmentpropertythatismeasuredatfairvalueseeIAS40InvestmentProperty;gbiologicalassetsrelated
5、toagriculturalactivitythataremeasuredatfairvaluelesscoststosellseeIAS41Agriculture;hdeferredacquisitioncosts,andintangibleassets,arisingfromaninsurer’scontractualrightsunderinsurancecontractswithinthescopeofIFRS4InsuranceContracts;andinon-currentassetsordisposalgrou
6、psclassifiedasheldforsaleinaccordancewithIFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperations.3.ThisStandarddoesnotapplytoinventories,assetsarisingfromconstructioncontracts,deferredtaxassets,assetsarisingfromemployeebenefits,orassetsclassifiedasheldforsaleorin
7、cludedinadisposalgroupthatisclassifiedasheldforsale,becauseexistingIFRSsapplicabletotheseassetscontainrequirementsforrecognisingandmeasuringtheseassets.4.ThisStandardappliestofinancialassetsclassifiedas:asubsidiaries,asdefinedinIAS27ConsolidatedandSeparateFinancialS
8、tatements;bassociates,asdefinedinIAS28InvestmentsinAssociates;andcjointventures,asdefinedinIAS31InterestsinJointVentures.Forimpairmentofot
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