外文翻译-国际会计准则第36号-资产减值

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;thefuturecashflowsofboththecash-generatingunitunderreviewandothercash-generatingunits.Costsofdisposalareincrementalcostsdirectlyattributabletothedisposalofanassetorcash-generatingunit,excludingfinancecostsandincometaxexpense.Depreciableamountisthecostofanasset,orotheramountsubstitutedforcostinthefinancialstatements,lessitsresidualvalue.DepreciationAmortisationisthesystematicallocationofthedepreciableamountofanassetoveritsusefullife.Fairvaluelesscoststosellistheamountobtainablefromthesaleofanassetorcash-generatingunitinanarm’slengthtransactionbetweenknowledgeable,willingparties,lessthecostsofdisposal.Animpairmentlossistheamountbywhichthecarryingamountofanassetoracash-generatingunitexceedsitsrecoverableamount.Therecoverableamountofanassetoracash-generatingunitisthehigherofitsfairvaluelesscoststosellanditsvalueinuse.Usefullifeiseither:atheperiodoftimeoverwhichanassetisexpectedtobeusedbytheentity;orbthenumberofproductionorsimilarunitsexpectedtobeobtainedfromtheassetbytheentity.Valueinuseisthepresentvalueofthefuturecashflowsexpectedtobederivedfromanassetorcash-generatingunit.Identifyinganassetthatmaybeimpaired7.Paragraphs817specifywhenrecoverableamountshallbedetermined.Theserequirementsusetheterm‘anasset’butapplyequallytoanindividualassetoracash-generatingunit.TheremainderofthisStandardisstructuredasfollows:aparagraphs1857setouttherequirementsformeasuringrecoverableamount.Theserequirementsalsousetheterm‘anasset’butapplyequallytoanindividualassetandacash-generatingunit.bparagraphs58108setouttherequirementsforrecognisingandmeasuringimpairmentlosses.Recognitionandmeasurementofimpairmentlossesforindividualassetsotherthangoodwillaredealtwithinparagraphs5864.Paragraphs65108dealwiththerecognitionandmeasurementofimpairmentlossesforcash-generatingunitsandgoodwill.Inthecaseofanintangibleasset,theterm‘amortisation’isgenerallyusedinsteadof‘depreciation’.Thetwotermshavethesamemeaning.cparagraphs109116setouttherequirementsforreversinganimpairmentlossrecognisedinpriorperiodsforanassetoracash-generatingunit.Again,theserequirementsusetheterm‘anasset’butapplyequallytoanindividualassetoracash-generatingunit.Additionalrequirementsforanindividualassetaresetoutinparagraphs117121,foracash-generatingunitinparagraphs122and123,andforgoodwillinparagraphs124and125.dparagraphs126133specifytheinformationtobedisclosedaboutimpairmentlossesandreversalsofimpairmentlossesforassetsandcash-generatingunits.Paragraphs134137specifyadditionaldisclosurerequirementsforcash-generatingunitstowhichgoodwillorintangibleassetswithindefiniteusefulliveshavebeenallocatedforimpairmenttestingpurposes.8.Anentityshallassessattheendofeachreportingperiodwhetherthereisanyindicationthatanassetmaybeimpaired.Ifanysuchindicationexists,theentityshallestimatetherecoverableamountoftheasset.9.Inassessingwhetherthereisanyindicationthatanassetmaybeimpaired,anentityshallconsider,asaminimum,thefollowingindications:Externalsourcesofinformationaduringtheperiod,anasset’smarketvaluehasdeclinedsignificantlymorethanwouldbeexpectedasaresultofthepassageoftimeornormaluse;bsignificantchangeswithanadverseeffectontheentityhavetakenplaceduringtheperiod,orwilltakeplaceinthenearfuture,inthetechnological,market,economicorlegalenvironmentinwhichtheentityoperatesorinthemarkettowhichanassetisdedicated;cmarketinterestratesorothermarketratesofreturnoninvestmentshaveincreasedduringtheperiod,andthoseincreasesarelikelytoaffectthediscountrateusedincalculatinganasset’svalueinuseanddecreasetheasset’srecoverableamountmaterially;dthecarryingamountofthenetassetsoftheentityismorethanitsmarketcapitalisation.Internalsourcesofinformationeevidenceisavailableofobsolescenceorphysicaldamageofanasset.fsignificantchangeswithanadverseeffectontheentityhavetakenplaceduringtheperiod,orareexpectedtotakeplaceinthenearfuture,intheextenttowhich,ormannerinwhich,anassetisusedorisexpectedtobeused.Thesechangesincludetheassetbecomingidle,planstodiscontinueorrestructuretheoperationtowhichanassetbelongs,planstodisposeofanassetbeforethepreviouslyexpecteddate,andreassessingtheusefullifeofanassetasfiniteratherthanindefinite.gevidenceisavailablefrominternalreportingthatindicatesthattheeconomicperformanceofanassetis,orwillbe,worsethanexpected.10.Thelistinparagraph9isnotexhaustive.Anentitymayidentifyotherindicationsthatanassetmaybeimpairedandthesewouldalsorequiretheentitytodeterminetheasset’srecoverableamount.13Evidencefrominternalreportingthatindicatesthatanassetmaybeimpairedincludestheexistenceof:acashflowsforacquiringtheasset,orsubsequentcashneedsforoperatingormaintainingit,thataresignificantlyhigherthanthoseoriginallybudgeted;bactualnetcashflowsoroperatingprofitorlossflowingfromtheassetthataresignificantlyworsethanthosebudgeted;casignificantdeclineinbudgetednetcashflowsoroperatingprofit,orasignificantincreaseinbudgetedloss,flowingfromtheasset;doperatinglossesornetcashoutflowsfortheasset,whencurrentperiodamountsareaggregatedwithbudgetedamountsforthefuture.12.Theconceptofmaterialityappliesinidentifyingwhethertherecoverableamountofanassetneedstobeestimated.Forexample,ifpreviouscalculationsshowthatanasset’srecoverableamountissignificantlygreaterthanitscarryingamount,theentityneednotre-estimatetheasset’srecoverableamountifnoeventshaveoccurredthatwouldeliminatethatdifference.Similarly,previousanalysismayshowthatanasset’srecoverableamountisnotsensitivetooneormoreoftheindicationslistedinparagraph9.13Asanillustrationofparagraph12,ifmarketinterestratesorothermarketratesofreturnoninvestmentshaveincreasedduringtheperiod,anentityisnotrequiredtomakeaformalestimateofanasset’srecoverableamountinthefollowingcases:aifthediscountrateusedincalculatingtheasset’svalueinuseisunlikelytobeaffectedbytheincreaseinthesemarketrates.Forexample,increasesinshort-terminterestratesmaynothaveamaterialeffectonthediscountrateusedforanassetthathasalongremainingusefullife;orbifthediscountrateusedincalculatingtheasset’svalueinuseislikelytobeaffectedbytheincreaseinthesemarketratesbutprevioussensitivityanalysisofrecoverableamountshowsthat:iitisunlikelythattherewillbeamaterialdecreaseinrecoverableamountbecausefuturecashflowsarealsolikelytoincreaseeginsomecases,anentitymaybeabletodemonstratethatitadjustsitsrevenuestocompensateforanyincreaseinmarketrates;oriithedecreaseinrecoverableamountisunlikelytoresultinamaterialimpairmentloss.14.Ifthereisanindicationthatanassetmaybeimpaired,thismayindicatethattheremainingusefullife,thedepreciationamortisationmethodortheresidualvaluefortheassetneedstobereviewedandadjustedinaccordancewiththeStandardapplicabletotheasset,evenifnoimpairmentlossisrecognisedfortheasset.From：IAS36，ImpairmentofAssets[S].

译文：《国际会计准则第36号-资产减值》目的本准则的目的是，规定企业用以确保其资产以不超过可收回价值的金额进行计量的程序。如果资产的帐面价值超过通过使用或销售而收回的价值，该资产就是按超过其可收回价值计量的，如果是这样，该资产应视为已经减值，本准则要求企业确认资产减值损失。本准则也规定了企业何时应冲回资产减值损失，以及减值资产的有关披露内容。范围本准则适用于除下述资产以外的所有资产减值的会计核算：（1）存货（参见《国际会计准则第2号存货》）；（2）建造合同形成的资产（参见《国际会计准则第11号建造合同》）；（3）递延所得税资产（参见《国际会计准则第12号所得税》）；（4）雇员福利形成的资产（参见《国际会计准则第19号雇员福利》）；（5）包括在《国际会计准则第32号金融工具》范围内的金融资产国际会计准则第32号以公允价值计量国际会计准则第号非流动资产及终止经营业务出售持有的资产本准则不适用于存货、建造合同形成的资产、递延所得税资产或雇员福利形成的资产，因为适用于这些资产的现行国际会计准则已经包含了有关其确认和计量的特定要求。本准则适用金融资产：（1）《国际会计准则第27号合并财务报表和对子公司投资的会计》中定义的子公司；（2）《国际会计准则第28号对联营企业投资的会计》中定义的联营企业；（3）《国际会计准则第31号合营中权益的财务报告》中定义的合营企业。国际会计准则第9号以公允价值计量根据国际准则，以重估价值（公允价值）计量的资产，如按《国际会计准则第号》，本准则也适用。但是，认定某项重估资产是否已经减值，取决于用以确定其公允价值的基础：（1）如果资产的公允价值是其市场价值，则资产的公允价值与其销售净价之间的唯一差额是处置该资产的直接增量费用：如果处置费用很低，则重估资产的可收回价值必然接近于、或大于其重估价值（公允价值）。在这种情况下，如果已经执行了重估价规定，则重估资产不可能减值，没有必要估计其可收回价值。如果有一定的处置费用，则重估资产的销售净价仍然小于其公允价值。因此，如果重估资产的使用价值小于其重估价值（公允价值），则重估资产将会减值。在这种情况下，如果已经执行了重估价规定，则企业应运用本准则以确定资产是否已经减值。（2）如果资产的公允价值是以市场价值以外的基础确定的，则重估价值（公允价值）可能大于、或小于其可收回价值。因此，在执行了重估价规定以后，企业还应运用本准则以确定资产是否已经减值。定义本准则所使用的术语，定义如下：帐面值，指在资产负债表中确认的、扣除累计折旧（摊销）和累计减值损失后的资产价值价。现金产出单位，指从持续使用中产生现金流入的最小的可辨认资产组合，而该资产组合的持续使用很大程度上独立于其他资产或资产组合。总部资产，指有助于评估中的现金产出单位和其他现金产出单位产生未来现金流量的、除商誉之外的资产。处置费用，指可直接归属于资产处置的增量费用，不包括融资费用和所得税费用。可折旧金额，指财务报表中资产的成本或替代成本的其他金额，扣除残值后的金额折旧，指资产的可折旧金额在其使用期限内所进行的系统分配。销售净价，指在熟悉情况的交易各方之间自愿进行的正常交易中，通过销售资产而取得的、扣除处置费用后的金额。减值损失，指资产的帐面价值超过其可收回价值的差额。可收回价值，指资产的销售净价与其使用价值二者之中的较高者。使用期限，指（1）资产预期为企业所使用的期间；或（2）企业预期可从资产中获得的产品数量或类似产品数量的单位。使用价值，指预期从资产的持续使用和使用期限结束时的处置中形成的估计未来现金流量的现值。认定可能已经减值的资产第到1段规定了应于何时确定资产的可收回价值。这些规定使用资产一词，同时适用于单个资产或现金产出单位。（1）第到段规定了资产可能已经发生减值损失的某些迹象：如果存在任何一种迹象，企业应对其可收回价值进行正式估计。如果不存在已经发生潜在的资产减值损失的迹象，本准则不要求企业对其可收回价值进行正式估计。在每一个资产负债表日，企业应估计是否存在资产可能已经减值的迹象。如果存在这样的迹象