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
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contractual rights 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.
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(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.
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国际会计准则第36号-资产减值【外文翻译】
