IAS36 Impairment of Assets

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1、IAS36InternationalAccountingStandard36ImpairmentofAssetsThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IAS36ImpairmentofAssetswasissuedbytheInternationalAccountingStandardsCommitteeinJune1998.Itreplacedrequirementsforassessingther

2、ecoverabilityofanassetandrecognisingimpairmentlossesthatwereincludedinIAS16Property,PlantandEquipment,IAS22BusinessCombinations,IAS28AccountingforInvestmentsinAssociatesandIAS31FinancialReportingofInterestsinJointVentures.Limitedamendmentsweremadein1999,2000andJanuary2001.InApril2001theInternatio

3、nalAccountingStandardsBoard(IASB)resolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.IAS36wassubsequentlyamendedbythefollowingIFRSs:•IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrors(issuedDecember200

4、3)•IAS16Property,PlantandEquipment(asrevisedinDecember2003)•IAS21TheEffectsofChangesinForeignExchangeRates(asrevisedinDecember2003)•IAS39FinancialInstruments:RecognitionandMeasurement(asrevisedinDecember2003).InMarch2004theIASBissuedarevisedIAS36.This,togetherwithitsaccompanyingdocuments,hasbeena

5、mendedbythefollowingIFRSs:•IFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperations(issuedMarch2004)•IFRS8OperatingSegments(issuedNovember2006)*•IAS1PresentationofFinancialStatements(asrevisedinSeptember2007)*•IFRS3BusinessCombinations(asrevisedinJanuary2008)†•CostofanInvestmentinaSubsidiary,Jo

6、intlyControlledEntityorAssociate(AmendmentstoIFRS1andIAS27)(issuedMay2008)*•ImprovementstoIFRSs(issuedMay2008).*•ImprovementstoIFRSs(issuedApril2009).§*Effectivedate1January2009†Effectivedate1July2009§Effectivedate1January2010©IFRSFoundation1821IAS36Amendmentswithaneffectivedatelaterthan1January2

7、011IAS36anditsaccompanyingdocumentshavebeenamendedbyIFRS9FinancialInstruments(issuedNovember2009andOctober2010).Thoseamendmentshaveaneffectivedateof1January2013andarethereforenotincludedinthisedition.ThefollowingInterp