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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,ImpairmentofAssetsObjectiveIAS36prescribesprocedurestoensurethatassetsarecarriedatnomorethantheirrecoverableamo
2、unt.Thestandardspecifieswhenimpairmentlossesaretoberecognizedandtheconditionsunderwhichsuchlossesshouldbereversed.IAS36alsoprovidesguidanceonrequireddisclosures.ScopeIAS36specificallyscopesouttheimpairmentofcertainassetsforwhichguideinventories(IAS2),assetsarisingfrom
3、constructioncontracts(IAS11),deferredtaxassets(IAS12),assetsarisingfromemployeebenefits(IAS19),financialassetsthatarewithinthescopeofIAS39.DefinitionsImpairmentreferstothebookvalueofassetsexceedsitsrecoverableamount,todeterminewhethertheimpairmentofassets,assetsmayhav
4、eoccurredshouldbebasedonsomesignsofimpairment,ifthereisanyindication,companiesshouldconductaformalestimateofitsrecoverableamount.IdentifyinganassetthatmaybeimpairedAccordingtoIAS36,anassetisimpairedifitscarryingamountisgreaterthanitsrecoverableamount.IAS36requiresthat
5、,ateachbalance-sheetdate,anorganizationmustassesswhetherthereareanyindicationsthatassetsmaybeimpaired.Ifanindicationofimpairmentexists,theorganizationisrequiredtoestimatetherecoverableamountoftheasset.Notethatwithrespecttorequirementsformeasuringrecoverableamounts(P18
6、–57),andthegeneralrequirementsforreversinganimpairmentloss(P109–116),thestandardusestheterm“assets”;notwithstanding,therequirementsapplybothtoindividualassetsandtocash-generatingunits.FairvaluelesscoststosellParagraphs25to29provideguidanceondetermininganasset’sfairval
7、uelesscoststosell.Paragraph25states“thebestevidenceofanasset’sfairvaluelesscoststosellisapriceinabindingsaleagreementinanarm’slengthtransaction,adjustedforincrementalcoststhatwouldbedirectlyattributabletothedisposaloftheasset.”Intheabsenceofabindingsalesagreement,fora
8、nassetthatistradedinanactivemarket,fairvaluelesscoststosellistheasset’smarketpricelessthecostsofdisposal.Ifthereisnoactivema
