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 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 deferre
d tax assets se
e IAS 12 Income Taxes ;
d assets arising from employe
e benefits see IAS 19 Employee Benefits ;
e financial assets that are within the scope o
f 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 define
d 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 recognise
d in prior periods for an asset or a cash-generating unit. Again, thes
e 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 th
e information to be disclosed about impairment losses and reversals o
f impairment losses for assets and cash-generatin
g units. Paragraphs 134 137 specify additional disclosure requirements for cash-generating units to whic
h 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 increase
d during th
e 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 th
e carrying amount o
f the net assets of the entity is more than its market capitalisation.
Internal sources of information
e evidence is available o
f obsolescence or physical damage of an asset.
f significant changes with an adverse effect on the entity have taken place durin
g 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 whic
h 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
other indications that an asset may be impaired and these would also require the entity to determine the asset’s recoverable amount.
13 Evidence from internal reporting that indicates that an asset may be impaired includes the existence of:
a cash flows for acquiring the asset, or subsequent cash needs for operating or maintaining it, that are significantly higher than those originally budgeted;
b actual net cash flows or operating profit or loss flowing from the asset that are significantly worse than those budgeted;
c a significant decline in budgete
d net cash flows or operating profit, or a significant increas
e in budgeted loss, flowing from the asset;
d operating losses or net cash outflows for th
e asset, when current period amounts are aggregated with budgeted amounts for the future.
12. The concept of materiality applies in identifying whether the recoverable amount of an asset needs to be estimated. For example, if previous calculations show that an asset’ s recoverable amount is significantly greater than its carrying amount, the entity need not re-estimate the asset’ s recoverable amount if no events have occurred that would eliminate that difference. Similarly, previous analysis may show that an asset’s recoverable amount is not sensitive to one or more of the indications listed in paragraph 9.
13 As an illustration of paragraph 12, if market interest rates or other market rates of return on investments have increased during the period, an entity is not required to make a formal estimate of an asset’ s recoverable amount in the following cases:
a if the discount rate used in calculating the asset’ s value in use is unlikely to be affected by the increase in these market rates. For example, increases in short-term interest rates may not have a material effect on the discount rate used for an asset that has a long remaining useful life; or
b if the discount rate used in calculating the asset’ s value in use is likely to be affected by the increase in these market rates but previous sensitivity analysis of recoverable amount shows that:
i it is unlikely that there will be a material decrease in recoverable amount because future cash flows are also likely to increase eg in some cases, an entity may be able to demonstrate that it adjusts its revenues to compensate for any increase in market rates ; or ii the decrease in recoverable amount is unlikely to result in a material impairment loss.
14. If there is an indication that an asset may be impaired, this may indicate that the remaining useful life, the depreciation amortisation method or the residual value for the asset needs to be reviewed and adjusted in accordance with the Standard applicable to the asset, even
if no impairment loss is recognised for the asset.
From：IAS36，Impairment of Assets[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，企业应估计资产的可收回价值。

在估计资产是否存在减值的迹象时，企业至少应考虑下述迹象：（1）资产的市价在当期下跌，下跌的幅度大大高于因正常的时间推移或正常使用而发生的下跌；
（2）技术、市场、经济或法律等企业经营环境，或资产提供服务的市场，在当期或未来期间发生重大变化，对企业产生负面影响；
（3）市场利率或市场其他投资报酬率在当期己经提高，从而可能影响企业计算资产使用价值时采用的折现率，从而大帽度降低资产的可收回价值；
（4）企业净资产的帐面价值大于其资产的市场资本化金额（）有证据表明，资产已经陈旧过时或发生损坏；
（）资产的使用方式或程度己经发生或将要发生重大变化，对企业产生负面影响，如计划中止或重组业务，或在预定的日期之前进行处置；
（）内部报告提供的证据表明，资产的经营业绩已经或将要不及预期。

1第9段所列举的并没有穷尽所有的迹象，企业可以认定资产减值的其他迹象。

在这些情况下，也要求企业确定资产的可收回价值。

11从内部报告中获得的表明资产可能已经减值的证据包括：
（1）为获取资产而发生的现金流量，或随后为经营或维护该资产而发生的现金需求，远远高于最初的预算；
（2）与预算相比，资产的实际现金净流量或经营损益已经明显恶化；（3）资产的预算现金净流量或经营利润大幅度下跌，或者预算损失大幅度增加；
（4）如果当期数字与未来期间的预算数字相加，其结果是经营损失或现金净流出。

12. 在认定是否需要估计资产的可收回价值时，需要运用重要性概念。

例如，如果以前的计算表明，资产的可收回价值远远高于其帐面价值，如果没有发生导致该差额缩小的事项，企业没有必要重新估计该资产的可收回价值。

类似地，以前的分析可能表明，资产的可收回价值对于第9段中列示的一种或多种迹象的反应并不灵敏。

13作为第12段的一个示例，如果市场利率或市场其他投资报酬率在当期已经提高，在下述情况下，不要求企业对资产的可收回价值进行正式估计：（1）如果企业计算资产使用价值时采用的折现率不可能受到市场利率提高的影晌。

例如，短期利率提高可能不会对计算具有较长剩余使用期限的资产价值
时采用的折现家产生重大影响，或
（2）如果企业计算资产使用价值时采用的折现率可能受到市场利率提高的影响，但是，以前进行的可收回价值灵敏度分析表明：
由于未来现金流量也可能增加，因此，可收回价值不可能大幅度下跌。

例如，在某些情况下，企业可能有能力表明，它可调整其收入以弥补市场利率提高的影响；或
可收回价值的下跌不会导致重大的减值损失。

14如果有迹象表明资产可能已经减值，这可能说明，靠要根据适用于该资产的国际会计准则，重新评估和调整资产的剩余使用期限、折旧（摊销）方法或残值，即使这项资产没有确认减值损失
1。