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外文翻译
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国际会计准则第
< br>36
号
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资产减值
本科毕业论文（设计）
外
文
翻
译
外文题目
International
Accounting Standard 36
外文出处
International
Accounting Standard
原文：
International Accounting Standard 36
Impairment of Assets
Objective
1.
The
objective
of
this
Standard
is
to
prescribe
the
procedures
that
an entity applies to
ensure that its assets are carried at no more than
their
recoverable
amount.
An
asset
is
carried
at
more
than
its
recoverable
amount
if
its
carrying
amount
exceeds
the
amount
to
be
recovered
through
use or sale of the
asset. If this is the case, the asset is described
as
impaired
and
the
Standard
requires
the
entity
to
recognise
an
impairment
loss.
The
Standard
also
specifies
when
an
entity
should
reverse
an
impairment loss and prescribes
disclosures.
Scope
2. This
Standard shall be applied in accounting for the
impairment
of all assets, other than:
a inventories see IAS 2 Inventories
;
b
assets
arising
from
construction
contracts
see
IAS
11
Construction Contracts
c deferred tax assets see IAS 12
Income Taxes
d
assets
arising
from
employee
benefits
see
IAS
19
Employee
Benefits
e financial
assets that are within the scope of IAS 32
Financial
Instruments.
f
investment property that is measured at fair value
see IAS 40
Investment Property
g biological assets related to
agricultural activity that are
measured
at fair value less costs to sell see IAS 41
Agriculture
h deferred
acquisition
costs,
and
intangible
assets,
arising
from
an insurer’s
contractual r
ights under insurance
contracts within the
scope of IFRS 4
Insurance Contracts; and
i non-
current assets or disposal groups classified as
held for
sale in accordance with IFRS 5
Non-current Assets Held for Sale and
Discontinued Operations.
3.
This Standard does not apply to inventories,
assets arising from
construction
contracts,
deferred
tax
assets,
assets
arising
from
employee
benefits,
or
assets
classified
as
held
for
sale
or
included
in
a
disposal
group
that
is
classified
as
held
for
sale,
because
existing
IFRSs
applicable
to
these
assets
contain
requirements
for
recognising
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
impaired
if
its
value
in
use
is
less
than
its
revalued
amount
ie
fair
value .
In
this
case,
after
the
revaluation
requirements
have
been
applied,
an
entity
applies
this
Standard to determine
whether the asset may be impaired.
b
if
the
asset
s
fair
value
is
determined
on
a
basis
other
than
its
market
value,its
revalued
amount ie
fair
value may
be
greater
or
lower
than its recoverable amount. Hence,
after the revaluation requirements
have
been applied, an entity applies this Standard to
determine whether
the asset may be
impaired.
Definitions
6. The
following terms are used in this Standard with the
meanings
specified:
Carrying
amount is the amount at which an asset is
recognised after
deducting any
accumulated depreciation amortisation and
accumulated
impairment losses thereon.
A cash-generating unit is the smallest
identifiable group of assets
that
generates cash inflows that are largely
independent of the cash
inflows from
other assets or groups of assets.
Corporate assets are assets other than
goodwill that contribute to
the future
cash flows of both the cash-generating unit under
review and
other cash-generating units.
Costs
of
disposal
are
incremental
costs
directly
attributable
to
the
disposal
of
an
asset
or
cash-generating
unit,
excluding
finance
costs
and
income
tax expense.
Depreciable
amount
is
the
cost
of
an
asset,
or
other
amount
substituted
for
cost
in
the
financial
statements,
less
its
residual
value.
Depreciation
Amortisation is the systematic allocation
of the
depreciable amount of
an asset over its useful life.
Fair
value
less
costs to
sell
is the amount
obtainable from the
sale
of an asset or
cash-
generating unit in an arm’s length
transaction
between knowledgeable,
willing parties, less the costs of disposal.
An impairment loss is the amount by
which the carrying amount of an
asset
or a cash-generating unit exceeds its recoverable
amount.
The recoverable amount of an
asset or a cash-generating unit is the
higher of its fair value less costs to
sell and its value in use.
Useful life
is either:
a the period of time over
which an asset is expected to be used by
the entity; or
b the
number
of
production
or
similar
units
expected
to
be
obtained
from the asset by
the entity.
Value in use is the present
value of the future cash flows expected
to be derived from an asset or cash-
generating unit.
Identifying an asset
that may be impaired
7.
Paragraphs
8
17
specify
when
recoverable
amount
shall
be
determined.
These
requirements use the term ‘an asset’ but apply
equally to an
individual
asset
or
a
cash-generating
unit.
The
remainder
of
this
Standard
is
structured as follows:
a
paragraphs
18
57
set
out
the
requirements
for
measuring
recoverable
amount.
These
requirements
also
use
the
term
‘an
asset’
but
apply equally to an individual asset
and a cash-generating unit.
b
paragraphs 58 108 set out the requirements for
recognising and
measuring impairment
losses. Recognition and measurement of impairment
losses
for
individual
assets
other
than
goodwill
are
dealt
with
in
paragraphs 58 64.
Paragraphs
65
108
deal
with
the
recognition
and
measurement
of
impairment losses for cash-generating
units and goodwill.
In the case of an
intangible asset, the term ‘amortisation’ is
generally used instead of
‘depreciation’. The two terms have the same
meaning.
c paragraphs 109
116 set out the requirements for reversing an
impairment
loss
recognised
in
prior
periods
for
an
asset
or
a
cash-
generating
unit.
Again,
these
requirements
use
the
term
‘an
asset’
but
apply equally to an individual asset or a cash-
generating unit.
Additional
requirements
for
an
individual
asset
are
set
out
in
paragraphs
117 121, for a cash-generating unit in
paragraphs 122 and 123, and for
goodwill in paragraphs 124 and 125.
d paragraphs
126
133
specify
the
information
to
be
disclosed
about
impairment losses and reversals of
impairment losses for
assets and
cash-generating
units.
Paragraphs
134
137
specify
additional
disclosure
requirements for cash-generating units
to which goodwill or intangible
assets
with indefinite useful lives have been allocated
for impairment
testing purposes.
8.
An
entity
shall
assess
at
the
end
of
each
reporting
period
whether
there
is
any
indication
that
an
asset
may
be
impaired.
If
any
such
indication exists, the entity shall
estimate the recoverable amount of
the
asset.
9.
In assessing
whether there
is
any indication that
an asset
may be
impaired,
an
entity
shall
consider,
as
a
minimum,
the
following
indications:
External sources of information
a
during
the
period,
an
asset’s
market
value
has
declined
significantly more
than would be expected as a result of the passage
of
time or normal use;
b
significant changes with an adverse effect on the
entity have
taken place during the
period, or will take place in the near future, in
the technological, market, economic or
legal environment in which the
entity
operates or in the market to which an asset is
dedicated;
c
market
interest
rates
or
other
market
rates
of
return
on
investments have increased during the
period, and those increases are
likely
to
affect
the
discount
rate
used
in
calculating
an
asset’s
value
in
use and
decrease the asset’s
recoverable amount materially;
d the carrying
amount of
the
net assets
of the entity
is more than
its market
capitalisation.
Internal sources of
information
e evidence is available
of obsolescence or physical damage of an
asset.
f significant
changes with an adverse effect on the entity have
taken place during the period, or are
expected to take place in the near
future, in the extent to which, or
manner in which, an asset is used or
is
expected to be used. These changes include the
asset becoming idle,
plans to
discontinue or restructure the operation to which
an asset
belongs,
plans
to
dispose
of
an
asset
before
the
previously
expected
date,
and
reassessing
the
useful
life
of
an
asset
as
finite
rather
than
indefinite.
g evidence
is
available
from
internal
reporting
that
indicates
that
the
economic
performance
of
an
asset
is,
or
will
be,
worse
than
expected.
10.
The
list
in
paragraph
9
is
not
exhaustive.
An
entity
may
identify