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1、更多相关参考论文设计文档资源请访问http://www.docin.com/lzj781219本科生毕业设计（外文文献翻译）专业：会计论文题目：资产减值对会计核算的影响研究——以巨力集团为例2014年5月FinancialreportingandcharacteristicsofimpairmentofassetsintherepublicofSerbia,accordingtoIAS/IFRSandnationalregulationAndri.Kristina、Miji、MirkoJak.i.Dejan1.AbstractFinancialstatementss
2、houldpresentresultsofrealizedtransactionsinareportiperiod,andshouldgivetrueandfairinformationaboutthefinancialposition,resultsofoperations,andcashflows.Variouseventscouldhappenwithinthereportingperiod,suchasafallinthemarketvalueofassets,physicaldamageofassets,assetsobsolescence,orother
3、eventswhichcouldresultinadecreaseinthevalueofacompany’sassets.Ifsucheventscausingimpairmentofassetsoccur,thecompanyshoulddecreasethecarryingamounttotherecoverableamount.Ifnot,thecompany’sassetswillbepresentedinacarryingvaluewhichexceedstheirtruevalue,whichcouldleadtofinancialstatementu
4、sersmakingwrongdecisions.AccountingforimpairmentofassetsintheRepublicofSerbiaisstipulatedunderInternationalAccountingStandard36–ImpairmentofAssets,otherrelevantstandardsforspecificassets,andnationalregulation.Accordingtointernationalaccountingregulation(IASB,2010,IAS36paragraph2),IAS36
5、isappliedinaccountingfortheimpairmentofallassets,otherthan:Thesestandardsdescribepotentialeventsthatresultinimpairmentofassets,methodsforcalculationoftherecoverableamount,andaccountingforimpairmentofassets.Thestandardsalsoprescribedisclosureofinformationinreferencetoimpairmentofassetsi
6、nfinancialstatements.Apartfrominternationalregulation,accountingforimpairmentofassetsintheRepublicofSerbiaissetoutundertheBookofRulesonChartofAccountsandContentofAccountsofCompaniesandCooperatives(hereinafterreferredtoasBookofRulesonChartof更多相关参考论文设计文档资源请访问http://www.docin.com/lzj78121
7、9Accounts).TheBookofRulesonChartofAccountsdefinesaccountsthatshouldbeusedinaccountingforimpairmentofassets.TheobjectiveofthispaperistopresentresearchontheimplementationofinternationalandnationalruleswhichregulateaccountingforimpairmentofassetsintheRepublicofSerbia,andtoanalyzecharact
