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1、本科毕业论文（设计）外文翻译外文题目InternationalAccountingStandard外文出处London：CambridgeUniversityPress外文作者Internationalaccountingcommittee原文：InternationalAccountingStandard36,ImpairmentofAssetsObjectiveIAS36prescribesprocedurestoensurethatassetsarecarriedatnomorethantheirrecoverableamount.Thes
2、tandardspecifieswhenimpairmentlossesaretoberecognizedandtheconditionsunderwhichsuchlossesshouldbereversed.IAS36alsoprovidesguidanceonrequireddisclosures.ScopeIAS36specificallyscopesouttheimpairmentofcertainassetsforwhichguideinventories(IAS2),assetsarisingfromconstructioncont
3、racts(IAS11),deferredtaxassets(IAS12),assetsarisingfromemployeebenefits(IAS19),financialassetsthatarewithinthescopeofIAS39.DefinitionsImpairmentreferstothebookvalueofassetsexceedsitsrecoverableamount,todeterminewhethertheimpairmentofassets,assetsmayhaveoccurredshouldbebasedon
4、somesignsofimpairment,ifthereisanyindication,companiesshouldconductaformalestimateofitsrecoverableamount.IdentifyinganassetthatmaybeimpairedAccordingtoIAS36,anassetisimpairedifitscarryingamountisgreaterthanitsrecoverableamount.IAS36requiresthat,ateachbalance-sheetdate,anorgan
5、izationmustassesswhetherthereareanyindicationsthatassetsmaybeimpaired.Ifanindicationofimpairmentexists,theorganizationisrequiredtoestimatetherecoverableamountoftheasset.Notethatwithrespecttorequirementsformeasuringrecoverableamounts(P18–57),andthegeneralrequirementsforreversi
6、nganimpairmentloss(P109–116),thestandardusestheterm“assets”;notwithstanding,therequirementsapplybothtoindividualassetsandtocash-generatingunits.FairvaluelesscoststosellParagraphs25to29provideguidanceondetermininganasset’sfairvaluelesscoststosell.Paragraph25states“thebestevide
7、nceofanasset’sfairvaluelesscoststosellisapriceinabindingsaleagreementinanarm’slengthtransaction,adjustedforincrementalcoststhatwouldbedirectlyattributabletothedisposaloftheasset.”Intheabsenceofabindingsalesagreement,foranassetthatistradedinanactivemarket,fairvaluelesscoststos
8、ellistheasset’smarketpricelessthecostsofdisposal.Ifthereisnoactivema
