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时间:2020-04-04
《外文翻译--国际会计准则第36号-资产减值.doc》由会员上传分享,免费在线阅读,更多相关内容在应用文档-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.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
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