外文翻譯-國際會計準(zhǔn)則第36號-資產(chǎn)減值

外文翻譯--國際會計準(zhǔn)則第36號-資產(chǎn)減值本科畢業(yè)論文（設(shè)計）外文翻譯外文題目InternationalAccountingStandard36外文出處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‘a(chǎn)nasset’butapplyequallytoanindividualassetoracash-generatingunit.TheremainderofthisStandardisstructuredasfollows:aparagraphs1857setouttherequirementsformeasuringrecoverableamount.Theserequirementsalsousetheterm‘a(chǎn)nasset’butapplyequallytoanindividualassetandacash-generatingunit.bparagraphs58108setouttherequirementsforrecognisingandmeasuringimpairmentlosses.Recognitionandmeasurementofimpairmentlossesforindividualassetsotherthangoodwillaredealtwithinparagraphs5864.Paragraphs65108dealwiththerecognitionandmeasurementofimpairmentlossesforcash-generatingunitsandgoodwill.Inthecaseofanintangibleasset,theterm‘a(chǎn)mortisation’isgenerallyusedinsteadof‘depreciation’.Thetwotermshavethesamemeaning.cparagraphs109116setouttherequirementsforreversinganimpairmentlossrecognisedinpriorperiodsforanassetoracash-generatingunit.Again,theserequirementsusetheterm‘a(chǎn)nasset’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].

譯文：《國際會計準(zhǔn)則第36號-資產(chǎn)減值》目的本準(zhǔn)則的目的是，規(guī)定企業(yè)用以確保其資產(chǎn)以不超過可收回價值的金額進行計量的程序。如果資產(chǎn)的帳面價值超過通過使用或銷售而收回的價值，該資產(chǎn)就是按超過其可收回價值計量的，如果是這樣，該資產(chǎn)應(yīng)視為已經(jīng)減值，本準(zhǔn)則要求企業(yè)確認(rèn)資產(chǎn)減值損失。本準(zhǔn)則也規(guī)定了企業(yè)何時應(yīng)沖回資產(chǎn)減值損失，以及減值資產(chǎn)的有關(guān)披露內(nèi)容。范圍本準(zhǔn)則適用于除下述資產(chǎn)以外的所有資產(chǎn)減值的會計核算：（1）存貨（參見《國際會計準(zhǔn)則第2號存貨》）；（2）建造合同形成的資產(chǎn)（參見《國際會計準(zhǔn)則第11號建造合同》）；（3）遞延所得稅資產(chǎn)（參見《國際會計準(zhǔn)則第12號所得稅》）；（4）雇員福利形成的資產(chǎn)（參見《國際會計準(zhǔn)則第19號雇員福利》）；（5）包括在《國際會計準(zhǔn)則第32號金融工具》范圍內(nèi)的金融資產(chǎn)國際會計準(zhǔn)則第32號以公允價值計量國際會計準(zhǔn)則第號非流動資產(chǎn)及終止經(jīng)營業(yè)務(wù)出售持有的資產(chǎn)本準(zhǔn)則不適用于存貨、建造合同形成的資產(chǎn)、遞延所得稅資產(chǎn)或雇員福利形成的資產(chǎn)，因為適用于這些資產(chǎn)的現(xiàn)行國際會計準(zhǔn)則已經(jīng)包含了有關(guān)其確認(rèn)和計量的特定要求。本準(zhǔn)則適用金融資產(chǎn)：（1）《國際會計準(zhǔn)則第27號合并財務(wù)報表和對子公司投資的會計》中定義的子公司；（2）《國際會計準(zhǔn)則第28號對聯(lián)營企業(yè)投資的會計》中定義的聯(lián)營企業(yè)；（3）《國際會計準(zhǔn)則第31號合營中權(quán)益的財務(wù)報告》中定義的合營企業(yè)。國際會計準(zhǔn)則第9號以公允價值計量根據(jù)國際準(zhǔn)則，以重估價值（公允價值）計量的資產(chǎn)，如按《國際會計準(zhǔn)則第號》，本準(zhǔn)則也適用。但是，認(rèn)定某項重估資產(chǎn)是否已經(jīng)減值，取決于用以確定其公允價值的基礎(chǔ)：（1）如果資產(chǎn)的公允價值是其市場價值，則資產(chǎn)的公允價值與其銷售凈價之間的唯一差額是處置該資產(chǎn)的直接增量費用：如果處置費用很低，則重估資產(chǎn)的可收回價值必然接近于、或大于其重估價值（公允價值）。在這種情況下，如果已經(jīng)執(zhí)行了重估價規(guī)定，則重估資產(chǎn)不可能減值，沒有必要估計其可收回價值。如果有一定的處置費用，則重估資產(chǎn)的銷售凈價仍然小于其公允價值。因此，如果重估資產(chǎn)的使用價值小于其重估價值（公允價值），則重估資產(chǎn)將會減值。在這種情況下，如果已經(jīng)執(zhí)行了重估價規(guī)定，則企業(yè)應(yīng)運用本準(zhǔn)則以確定資產(chǎn)是否已經(jīng)減值。（2）如果資產(chǎn)的公允價值是以市場價值以外的基礎(chǔ)確定的，則重估價值（公允價值）可能大于、或小于其可收回價值。因此，在執(zhí)行了重估價規(guī)定以后，企業(yè)還應(yīng)運用本準(zhǔn)則以確定資產(chǎn)是否已經(jīng)減值。定義本準(zhǔn)則所使用的術(shù)語，定義如下：帳面值，指在資產(chǎn)負債表中確認(rèn)的、扣除累計折舊（攤銷）和累計減值損失后的資產(chǎn)價值價?，F(xiàn)金產(chǎn)出單位，指從持續(xù)使用中產(chǎn)生現(xiàn)金流入的最小的可辨認(rèn)資產(chǎn)組合，而該資產(chǎn)組合的持續(xù)使用很大程度上獨立于其他資產(chǎn)或資產(chǎn)組合?？偛抠Y產(chǎn)，指有助于評估中的現(xiàn)金產(chǎn)出單位和其他現(xiàn)金產(chǎn)出單位產(chǎn)生未來現(xiàn)金流量的、除商譽之外的資產(chǎn)。處置費用，指可直接歸屬于資產(chǎn)處置的增量費用，不包括融資費用和所得稅費用?？烧叟f金額，指財務(wù)報表中資產(chǎn)的成本或替代成本的其他金額，扣除殘值后的金額折舊，指資產(chǎn)的可折舊金額在其使用期限內(nèi)所進行的系統(tǒng)分配。銷售凈價，指在熟悉情況的交易各方之間自愿進行的正常交易中，通過銷售資產(chǎn)而取得的、扣除處置費用后的金額。減值損失，指資產(chǎn)的帳面價值超過其可收回價值的差額。可收回價值，指資產(chǎn)的銷售凈價與其使用價值二者之中的較高者。使用期限，指（1）資產(chǎn)預(yù)期為企業(yè)所使用的期間；或（2）企業(yè)預(yù)期可從資產(chǎn)中獲得的產(chǎn)品數(shù)量或類似產(chǎn)品數(shù)量的單位。使用價值，指預(yù)期從資產(chǎn)的持續(xù)使用和使用期限結(jié)束時的處置中形成的估計未來現(xiàn)金流量的現(xiàn)值。認(rèn)定可能已經(jīng)減值的資產(chǎn)第到1段規(guī)定了應(yīng)于何時確定資產(chǎn)的可收回價值。這些規(guī)定使用資產(chǎn)一詞，同時適用于單個資產(chǎn)或現(xiàn)金產(chǎn)出單位。（1）第到段規(guī)定了資產(chǎn)可能已經(jīng)發(fā)生減值損失的某些跡象：如果存在任何一種跡象，企業(yè)應(yīng)對其可收回價值進行正式估計。如果不存在已經(jīng)發(fā)生潛在的資產(chǎn)減值損失的跡象，本準(zhǔn)則不要求企業(yè)對其可收回價值進行正式估計。在每一個資產(chǎn)負債表日，企業(yè)應(yīng)估計是否存在資產(chǎn)可能已經(jīng)減值的跡象。如果存在這樣的跡象