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中英对照法律资源--企业会计准则第8号--资产减值 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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rtion of the carrying value of each asset group or combination of asset groups to the total carrying value of the relevant asset groups or combinations of asset groups. 企业因重组等原因改变了其报告结构，从而影响到已分摊商誉的一个或者若干个资产组或者资产组组合构成的，应当按照与本条前款规定相似的分摊方法，将商誉重新分摊至受影响的资产组或者资产组组合。 <westbank> Where the report structure is changed due to enterprise recombination or for any other reason, which thus has affected the structure of one or several asset group(s) or combination(s) of asset groups to which the business reputation has already been apportioned, the business reputation shall be reapportioned to the affected asset group(s) or combinations of the asset group(s), with the apportion method similar to that as provided for in the preceding paragraph of this Article. 第二十五条在对包含商誉的相关资产组或者资产组组合进行减值测试时，如与商誉相关的资产组或者资产组组合存在减值迹象的，应当先对不包含商誉的资产组或者资产组组合进行减值测试，计算可收回金额，并与相关账面价值相比较，确认相应的减值损失。 <westbank> Article 25When making an impairment test on the relevant asset groups or combination of asset groups containing business reputation, if any evidence shows that the impairment of asset groups or combinations of asset groups is possible, the enterprise shall first make an impairment test on the asset groups or combinations of asset groups not containing business reputation, calculate the recoverable amount, compare it with the relevant carrying value and recognize the corresponding impairment loss. 再对包含商誉的资产组或者资产组组合进行减值测试，比较这些相关资产组或者资产组组合的账面价值（包括所分摊的商誉的账面价值部分）与其可收回金额，如相关资产组或者资产组组合的可收回金额低于其账面价值的，应当确认商誉的减值损失，按照本准则第二十二条的规定处理。 <westbank> Then the enterprise shall make an impairment test of the asset groups or combinations of asset groups containing business reputation, and compare the carrying value of these asset groups or combinations of asset groups (including the carrying value of the business reputation apportioned thereto) with the recoverable amount. Where the recoverable amount of the relevant assets or combinations of the asset groups is lower than the carrying value thereof, it shall recognize the impairment loss of the business reputation, and treat them according to Article 22 of these Standards. 第七章 披露 <westbank> Chapter VII Disclosure 第二十六条企业应当在附注中披露与资产减值有关的下列信息： <westbank> Article 26An enterprise shall disclose the following information relevant to the impairment of assets in its annotation: （一）当期确认的各项资产减值损失金额。 <westbank> (1)The amount of impairment loss of each asset recognized at the current period; （二）计提的各项资产减值准备累计金额。 <westbank> (2)The accumulative amount of provision for the impairment of each asset; and （三）提供分部报告信息的，应当披露每个报告分部当期确认的减值损失金额。 <westbank> (3)The amount of impairment loss recognized in each reporting segment of the current period, if segment reporting information is provided. 第二十七条发生重大资产减值损失的，应当在附注中披露导致每项重大资产减值损失的原因和当期确认的重大资产减值损失的金额。 <westbank> Article 27Where any serious asset impairment loss has been incurred, the enterprise shall, in its annotation, disclose the reasons why each of the serious asset impairment losses has occurred, and the amount of serious asset impairment losses recognized in the current period. （一）发生重大减值损失的资产是单项资产的，应当披露该单项资产的性质。提供分部报告信息的，还应披露该项资产所属的主要报告分部。 <westbank> (1)Where a serious impairment loss has been incurred for a single item asset, the enterprise shall disclose the nature of the single item asset. Where any segment of the reporting information is provided, the enterprise shall also disclose the segment of the main reporting to which this asset belongs to. （二）发生重大减值损失的资产是资产组（或者资产组组合，下同）的，应当披露： <westbank> (2)Where a serious impairment loss has been incurred to an asset group (or combination of asset groups, the same below), it shall disclose: 1．资产组的基本情况。 <westbank> (a)The basic information of the asset group; 2．资产组中所包括的各项资产于当期确认的减值损失金额。 <westbank> (b)The amounts of impairment loss of each asset of the asset group as recognized in the current period; and 3．资产组的组成与前期相比发生变化的，应当披露变化的原因以及前期和当期资产组组成情况。 <westbank> (c)Where the formation of the asset group is deferent from those in the previous period, the enterprise shall disclose the reasons for the change, as well as the constitution of the asset group in the previous period and the current period. 第二十八条对于重大资产减值，应当在附注中披露资产（或者资产组，下同）可收回金额的确定方法。 <westbank> Article 28With regard to any serious impairment of assets, the enterprise shall disclose the method for the determination of the recoverable amount of the assets (or asset group, the same below) in its annotation: （一）可收回金额按资产的公允价值减去处置费用后的净额确定的，还应当披露公允价值减去处置费用后的净额的估计基础。 <westbank> (1)Where the recoverable amount is determined on the basis of the net amount of the fair value of the asset minus the disposal expenses, the enterprise shall disclose the basis for the estimate of the net amount of the fair value minus the disposal expenses. （二）可收回金额按资产预计未来现金流量的现值确定的，还应当披露估计其现值时所采用的折现率，以及该资产前期可收回金额也按照其预计未来现金流量的现值确定的情况下，前期所采用的折现率。 <westbank> (2)Where the recoverable amount is determined on the basis of the expected future cash flow of the assets, the enterprise shall disclose the discount rate it adopts for estimating the current value of the assets, as well as the discount rate it adopted in the previous period when the recoverable amount of the asset in the previous period was also determined on the basis of the expected future cash flow of the asset. 第二十九条第二十六条（一）、（二）和第二十七条（二）第2项信息应当按照资产类别予以披露。资产类别应当以资产在企业生产经营活动中的性质或者功能是否相同或者相似为基础确定。 <westbank> Article 29The information as described in Paragraph 1,2 of Article 26 and Item 2 of Paragraph 2 of Article 27 shall be disclosed according to different sorts of the assets. The sorts of assets shall be determined by considering whether the nature or function of the assets in production and business operation are identical or similar. 第三十条分摊到某资产组的商誉（或者使用寿命不确定的无形资产，下同）的账面价值占商誉账面价值总额的比例重大的，应当在附注中披露下列信息： <westbank> Article 30Where the carrying value of the business reputation apportioned to a particular asset group (or intangible asset with uncertain service life, the same below) accounts for a large portion of the total carrying value of the business reputation, the enterprise shall disclose the following information in its annotation: （一）分摊到该资产组的商誉的账面价值。 <westbank> (1)The carrying value of the business reputation apportioned to the asset group; （二）该资产组可收回金额的确定方法。 <westbank> (2)The method for the determination of the recoverable amount of the asset group. 1．可收回金额按照资产组公允价值减去处置费用后的净额确定的，还应当披露确定公允价值减去处置费用后的净额的方法。资产组的公允价值减去处置费用后的净额不是按照市场价格确定的，应当披露： <westbank> (a)Where the recoverable amount is determined on the basis of the net amount of the fair value of the asset group minus the disposal expenses, the enterprise shall disclose the method for the determination of the net amount of the fair value minus the disposal expenses. Where the net amount of the fair value of the asset group minus the disposal expenses is not determined on the basis of the market price, the enterprise shall disclose: （1）企业管理层在确定公允价值减去处置费用后的净额时所采用的各关键假设及其依据。 <westbank> (i)the crucial assumptions adopted by the managers of the enterprise for the determination of the net amount of the fair value minus the disposal expenses, and the basis for these assumptions; （2）企业管理层在确定各关键假设相关的价值时，是否与企业历史经验或者外部信息来源相一致；如不一致，应当说明理由。 <westbank> (ii)whether or not the values of the crucial assumptions as determined by the managers of the enterprise are consistent with the experiences of the enterprise or its external information; if not, the reasons shall be accounted for. 2．可收回金额按照资产组预计未来现金流量的现值确定的，应当披露： <westbank> (b)Where the recoverable amount is determined according to the current value of future cash flows as predicted by the asset group, the enterprise shall also disclose: （1）企业管理层预计未来现金流量的各关键假设及其依据。 <westbank> (i)the assumptions for predicting the cash flows in the future and the grounds thereof made by the managers of the enterprise; （2）企业管理层在确定各关键假设相关的价值时，是否与企业历史经验或者外部信息来源相一致；如不一致，应当说明理由。 <westbank> (ii)when the managers of the enterprise determine the values relating to the relevant assumptions, whether they are in consistence with the experiences of the enterprise or the external information; if not, the reasons shall be accounted for; （3）估计现值时所采用的折现率。 <westbank> (iii)the discount rate adopted for the estimate of the current value. 第三十一条商誉的全部或者部分账面价值分摊到多个资产组、且分摊到每个资产组的商誉的账面价值占商誉账面价值总额的比例不重大的，企业应当在附注中说明这一情况以及分摊到上述资产组的商誉合计金额。 <westbank> Article 31Where the total or partial carrying value of the business reputation is apportioned to several asset groups, and the proportion apportioned to each asset group to the total carrying value of the business reputation is not large, the enterprise shall describe it and offer the aggregate amount of the business reputation apportioned to the above-mentioned asset groups in its annotation. 商誉账面价值按照相同的关键假设分摊到上述多个资产组、且分摊的商誉合计金额占商誉账面价值总额的比例重大的，企业应当在附注中说明这一情况，并披露下列信息： <westbank> Where the carrying value of the business reputation is apportioned to the above-mentioned asset groups according to the same crucial assumptions, and the amount of business reputation apportioned to each assets group accounts for a large proportion of the total carrying value of the business reputation, the enterprise shal实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
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