外文翻译--国际会计准则第36号-资产减值.docVIP

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 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 e