外文翻译--国际会计准则第36号-资产减值VIP免费

外 文 翻 译 --国 际 会 计 准 则 第36号 -资 产 减 值 LT and measuring these assets. 4. This Standard applies to financial assets classified as: a subsidiaries, as defined in IAS 27 Consolidated and Separate Financial Statements; b associates, as defined in IAS 28 Investments in Associates; and c joint ventures, as defined in IAS 31 Interests in Joint Ventures. For impairment of other financial assets, refer to IAS 39. 5. This Standard does not apply to financial assets within the scope of IFRS 9, investment property measured at fair value in accordance with IAS 40, or biological assets related to agricultural activity measured at fair value less costs to sell in accordance with IAS 41. However, this Standard applies to assets that are carried at revalued amount ie fair value in accordance with other IFRSs, such as the revaluation model in IAS 16 Property, Plant and Equipment. Identifying whether a revalued asset may be impaired depends on the basis used to determine fair value: a if the asset’ s fair value is its market value, the only difference between the asset’ s fair value and its fair value less costs to sell is the direct incremental costs to dispose of the asset: i if the disposal costs are negligible, the recoverable amount of the revalued asset is necessarily close to, or greater than, its revalued amount ie fair value . In this case, after the revaluation requirements have been applied, it is unlikely that the revalued asset is impaired and recoverable amount need not be estimated. ii if the disposal costs are not negligible, the fair value less costs to sell of the revalued asset is necessarily less than its fair value. Therefore, the revalued asset will be impai...