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.TheobjectiveofthisStandardistoprescribetheproceduresthatanentityappliestoensurethatitsassetsarecarriedatnomorethantheirrecoverableamount.Anassetiscarriedatmorethanitsrecoverableamountifitscarryingamountexceedstheamounttoberecoveredthroughuseorsaleoftheasset.Ifthisisthecase,theassetisdescribedasimpairedandtheStandardrequirestheentitytorecogniseanimpairmentloss.TheStandardalsospecifieswhenanentityshouldreverseanimpairmentlossandprescribesdisclosures.Scope2.ThisStandardshallbeappliedinaccountingfortheimpairmentofallassets,otherthan:ainventoriesseeIAS2Inventories;bassetsarisingfromconstructioncontractsseeIAS11ConstructionContracts;cdeferredtaxassetsseeIAS12IncomeTaxes;dassetsarisingfromemployeebenefitsseeIAS19EmployeeBenefits;efinancialassetsthatarewithinthescopeofIAS32FinancialInstruments.finvestmentpropertythatismeasuredatfairvalueseeIAS40InvestmentProperty;gbiologicalassetsrelatedtoagriculturalactivitythataremeasuredatfairvaluelesscoststosellseeIAS41Agriculture;hdeferredacquisitioncosts,andintangibleassets,arisingfromaninsurer’scontractualrightsunderinsurancecontractswithinthescopeofIFRS4InsuranceContracts;andinon-currentassetsordisposalgroupsclassifiedasheldforsaleinaccordancewithIFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperations.3.ThisStandarddoesnotapplytoinventories,assetsarisingfromconstructioncontracts,deferredtaxassets,assetsarisingfromemployeebenefits,orassetsclassifiedasheldforsaleorincludedinadisposalgroupthatisclassifiedasheldforsale,becauseexistingIFRSsapplicabletotheseassetscontainrequirementsforrecognisingandmeasuringtheseassets.4.ThisStandardappliestofinancialassetsclassifiedas:asubsidiaries,asdefinedinIAS27ConsolidatedandSeparateFinancialStatements;bassociates,asdefinedinIAS28InvestmentsinAssociates;andcjointventures,asdefinedinIAS31InterestsinJointVentures.Forimpairmentofotherfinancialassets,refertoIAS39.5.ThisStandarddoesnotapplytofinancialassetswithinthescopeofIFRS9,investmentpropertymeasuredatfairvalueinaccordancewithIAS40,orbiologicalassetsrelatedtoagriculturalactivitymeasuredatfairvaluelesscoststosellinaccordancewithIAS41.However,thisStandardappliestoassetsthatarecarriedatrevaluedamountiefairvalueinaccordancewithotherIFRSs,suchastherevaluationmodelinIAS16Property,PlantandEquipment.Identifyingwhetherarevaluedassetmaybeimpaireddependsonthebasisusedtodeterminefairvalue:aiftheasset’sfairvalueisitsmarketvalue,theonlydifferencebetweentheasset’sfairvalueanditsfairvaluelesscoststosellisthedirectincrementalcoststodisposeoftheasset:iifthedisposalcostsarenegligible,therecoverableamountoftherevaluedassetisnecessarilycloseto,orgreaterthan,itsrevaluedamountiefairvalue.Inthiscase,aftertherevaluationrequirementshavebeenapplied,itisunlikelythattherevaluedassetisimpairedandrecoverableamountneednotbeestimated.iiifthedisposalcostsarenotnegligible,thefairvaluelesscoststoselloftherevaluedassetisnecessarilylessthanitsfairvalue.Therefore,therevaluedassetwillbeimpairedifitsvalueinuseislessthanitsrevaluedamountiefairvalue.Inthiscase,aftertherevaluationrequirementshavebeenapplied,anentityappliesthisStandardtodeterminewhethertheassetmaybeimpaired.biftheasse...