本期作为“IAS 36洞察”子系列之十一，重点讨论了资产减值测试过程第6步的一部分，即确认减值损失。IAS 36的逐步减值方法在系列文章“【致同研究】IAS 36洞察（1）：准则概览”中有详细的解释和规定，其中第6步涉及减值损失的确认或转回。关于减值损失的转回，请参阅系列文章“【致同研究】IAS 36洞察（12）：转回...
国际会计准则21ias 21.pdf,摘要IAS21《国际会计准则21》中涉及汇率变化的影响该准则将从最初的日期重新修订,并加入了关于汇率变化的一些新的解释和指南此外,还增加了关于分离不同交易项目的识别和计量货币的规定该准则自2005年推出以来得到了修订和加强,旨在简化和更准确
主体A对差额(CU100,000-CU80,000或CU20,000)确认了减值损失。按照IAS 36,在20X2年12月31日确认减值后,该主体还调整了设备的未来折旧,因此将从20X3年1月1日至20X3年12月31日期间每月确认CU6,667的折旧。 示例2-确认减值后确定相关的递延所得税资产或负债 某主体拥有一台账面金额为CU2,000的设备。在发现...
36.以恶性通货膨胀经济中的货币编报的国外实体的财务报表,在其换算成报告企业的报告货币之前,应按国际会计准则第29号“在恶性通货膨胀经济中的财务报告”的要求进行重述。当企业所处的经济环境不再是恶性通货膨胀经济,并且当国外实体停止按国际会计准则第29号“在恶性通货膨胀经济中的财务报告”的要求编制和呈报财务报...
国际会计准则理论与实务国际会计准则理论与实务 第 17 章 IAS36 资产减值 1 主要内容主要内容 1 资产减值准则的制定背景及其应用 2 可能发生减值资产的认定 3 资产减值的确认 4 资产减值的计量 5 资产减值的列报与披露 2 第17章 IAS36 资产减值 [学习目的] 完成本准则的学习完成本准则的学习,你应当...
IAS 16 Property, Plant and Equipment IAS 17 Leases IAS 18 Revenue IAS 19 Employee Benefits IAS 20 Accounting for Government Grants and Disclosure of Government Assistance IAS 23 Borrowing Costs IAS 26 Accounting and Reporting by Retirement Benefit Plans IAS 36 Impairment of ...
International Accounting Standard 36 Impairment of Assets IAS 36 This version includes amendments resulting from IFRSs issued up to 31 December 2009. IAS 36 Impairment of Assets was issued by the International Accounting Standards Committee in June 1998. It replaced requirements for assessing the ...
内容提示: IAS 36© IASCF1723International Accounting Standard 36Impairment of AssetsThis version includes amendments resulting from IFRSs issued up to 31 December 2008.IAS 36 Impairment of Assets was issued by the International Accounting StandardsCommittee in June 1998. It replaced requirements for ...
The objective ofIAS 36 Impairment of assetsis to make sure that entity’s assets are carried atno more than their recoverable amount. The Standard also defineswhen an asset is impaired, how to recognizean impairment loss, when an entity shouldreversethis loss and what information related to imp...
•IAS16Property,PlantandEquipment(asrevisedinDecember2003) •IAS21TheEffectsofChangesinForeignExchangeRates(asrevisedinDecember2003) •IAS39FinancialInstruments:RecognitionandMeasurement(asrevisedinDecember2003). InMarch2004theIASBissuedarevisedIAS36.This,togetherwithitsaccompanying ...