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 assessing ...
企业会计准则第8号——资产减值(AccountingstandardsforEnterprisesNo.eighth-impairmentofassets)AccountingstandardsforEnterprisesNo.eighth-impairmentofassetsAccountingstandardsforEnterprisesNo.eighth-impairmentofassetsChapterIGeneralProvisionsArticle1thesestandardsareformulatedinaccordancewiththeaccountingstandardsforenterprises-...
Properties;(3) TheimpairmentofconsumptivebiologicalassetsshallbesubjecttotheAccountingStandardforBusinessEnterprisesNo.5-BiologicalAssets;(4) TheimpairmentofassetsformedbyconstructioncontractsshallbesubjecttotheAccountingStandardforBusinessEnterprisesNo.15-ConstructionContracts;(5) Theimpairmentofdeferredincometaxassets...
impairment of assetsimpairment lossrecoverable amountcashゞenerating unitSummary This chapter presents the point that if an asset's carrying value exceeds the amount that could be received through use or through selling the asset, then the asset is impaired and International Accounting Standard 36 (...
Asset impairment accounting standards 翻译结果2复制译文编辑译文朗读译文返回顶部 正在翻译,请等待... 翻译结果3复制译文编辑译文朗读译文返回顶部 Accounting standard for impairment of assets 翻译结果4复制译文编辑译文朗读译文返回顶部 Asset Impairment accounting standards ...
Accounting Standards for Enterprises No. 8 - Impairment of Assets 翻译结果2复制译文编辑译文朗读译文返回顶部 正在翻译,请等待... 翻译结果3复制译文编辑译文朗读译文返回顶部 Accounting standard for business enterprises, the 8th--asset impairment 翻译结果4复制译文编辑译文朗读译文返回顶部 ...
2) norm of decrease in value 资产减值准则 例句>> 3) New Asset Impairment Standards 新资产减值准则 例句>> 4) Assets impairment accounting standards 资产减值会计准则 例句>> 5) Standard-reduction 准则减负 例句>> 6) decrement provision 减值准备 1. From aspects of the decrement provision ...
a portfolio hedge of interest rate risk; foreign currency translation; impairment of assets; inventory property; property, plant, and equipment; and related... Alexander,D Archer,Simon - CCH, 被引量: 1发表: 2007年 加载更多研究点推荐 International Accounting Standard 36(Impairment of Assets) ...
1) assets impairment accounting 资产减值会计1. Pubic companies have always managed the earnings by means of assets impairment accounting. 资产减值会计一直是上市公司进行盈余管理的最主要的手段之一,运用逻辑斯蒂多元回归分析,对自2001年全面实行“八项计提”会计政策以来,利用资产减值会计进行盈余管理行为的A股...
What is the objective of IAS 36? 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...