资产减值及处置【外文翻译】

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1、本科毕业论文（设计）外文翻译外文题目AssetImpairmentandDisposal外文出处JournalofAccountancy.NewYork外文作者DavidT，RandallWLuecke原文：AssetImpairmentandDisposalEXECUTIVESUMMARY1.Toestablishasinglemodelbusinessescanfollow,FASBissuedStatementno.144,AccountingfortheImpairmentorDisposalofLong-LivedAssets.FASBintendsittoresolv

2、eimplementationissuesthatarosefromitspredecessor,Statementno.121,AccountingfortheImpairmentofLong-LivedAssetsandforLong-LivedAssetstobedisposedof2.Impairmentexistswhenthecarryingamountofalong-livedassetorassetgroupexceedsitsfairvalueandisnonrecoverable.CPAsshouldtestforimpairmentwhencertainch

3、angesoccur,includingasignificantdecreaseinthemarketpriceofalong-livedasset,achangeinhowthecompanyusesanassetorchangesinthebusinessclimatethatcouldaffecttheasset’svalue.3.Fairvalueistheamountanassetcouldbeboughtorsoldforinacurrenttransactionbetweenwillingparties.Quotedpricesinactivemarketsaret

4、hebestevidenceoffairvalues.Becausemarketpricesarenotalwaysavailable,CPAsshouldbasefair-valueestimatesonthebestinformationavailableorusevaluationtechniquessuchastheexpected-present-valuemethodorthetraditional-present-valuemethod.124.Whenacompantrecognizesanimpairmentlossforanassetgroup,itmusta

5、llocatethelosstotheassetsinthegrouponaproratabasis.Itmustalsodiscloseinthenotestothefinancialstatementsadescriptionoftheimpairedassetandthefactsandcircumstancesleadingtotheimpairment.Formanyyears,companiesandotherentitiesaccountedforthedisposalorexpecteddisposaloflong-livedassetsthatwereasegm

6、entofabusinessusingonesetofrulesandthedisposaloflong-livedassetsthatwerenotasegmentofabusinessusinganotherstandard.Toestablishasinglemodelforalllong-livedassets,FASBissuedStatementno.144,AccountingfortheImpairmentorDisposalofLong-LivedAssets.ThenewstandardsupersedesStatementno.121,Accountingf

7、ortheImpairmentofLong-LivedAssetsandforLong-LivedAssetstoBeDisposedOfandaportionofAPBOpinionno.30,ReportingtheResultsofOperations—ReportingtheEffectsofDisposalofaSegmentofaBusiness,andExtraordinary,UnusualandInfrequentlyOccurringEventsandTran