Question

求大神翻译

Impairment of assets for impairment of assets held in the asset identification process is carried out, and its rejection of the only transactions that have taken place before the actual confirmation of the traditional practices, while the use of the following confirmation of the concept: as long as the price of an item or value of the change can be reliably measured, and the right decisions are relevant, they should confirm the value of change. The resulting impairment of assets related mainly to confirm the time, the conditions, manner, why should recognize accounting elements and so on.
I. Impairment of assets should be recognized when the
Impairment of assets identified for the point in time, the International Accounting Standards No. 36, paragraph 8 states: 'In each balance sheet date, the assets should be estimated whether there may have been signs of impairment. If there is no such signs, the enterprise should estimate the recoverable value of assets. 'China's' Enterprise Accounting System 'Article 51 provides that:' An enterprise should periodically or at least the end of the year every year, to conduct a comprehensive inspection of the assets and in accordance with the requirements of the principle of prudence, reasonably be expected to occur each asset losses, of asset losses that may occur to the provision for asset impairment. 'Obviously, the point is the recognized impairment of assets the balance sheet date, but what should be recognized in the balance sheet date requirement does not very clear. In my opinion, based on asset impairment recognition, measurement, etc. The complexity and financial reports submitted by enterprises to the outside of the time requirements, business is not necessary or even impossible for each balance sheet date for impairment of assets to be recognized, but the need External submit financial report, must be in the corresponding balance sheet date for impairment of assets to confirm.

Answer 1

资产减值对於资产减值的确认是在资产持有过程中进行的，它摈弃了只对实际已经发生的交易才予以确认的传统惯例，而采用了如下的确认观念：只要某个项目的价格或价值变动能够可靠地予以计量，且对决策具有相关性，就应当确认有关价值的变化。由此产生的相关主要包括资产减值确认的时间、条件、方式、应确认为何会计要素等方面。

一、资产减值应於何时确认

对於资产减值确认的时点，国际会计准则第36号第8段指出：“在每一个资产负债表日，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。”我国《企业会计制度》第51条规定：“企业应当定期或者至少於每年年度终了，对各项资产进行全面检查，并根据谨慎性原则的要求，合理地预计各项资产可能发生的损失，对可能发生的各项资产损失计提资产减值准备。”显然，确认资产减值的时点是资产负债表日，但对於应在何种资产负债表日确认的规定并不十分明确。笔者认为，基於资产减值确认、计量等工作的复杂性和企业对外报送财务报告的时间要求，企业没必要甚至也不可能在每一资产负债表日对资产减值予以确认，但在需要对外报送财务报告时，必须於相应的资产负债表日对资产减值进行确认。

Answer 2

资
产减值的资产减值资产进行识别过程,及其对唯一的交易发生前的实际确认的传统做法,而使用以下确认的概念:只要一个项目的价格或价值的改变能够可靠地计
量,相关和正确的决策,他们应该确认的价值变化。由此产生的资产减值相关主要确认时间,条件,方式,为什么要认识到会计要素等等。
即资产减值时应该认可
资
产减值确认的时间点,国际会计准则36号8段:“在每个资产负债表日,应估计资产是否有损伤的迹象。如果没有这样的迹象,企业应该估计资产的可收回价值。
中国的“企业会计制度”第五十一条规定:“企业应当定期或者至少每年年底,对资产进行全面的检查,按照谨慎原则的要求,合理预期发生每个资产损失,资产损
失可能发生的资产减值准备。显然,关键是公认的资产减值资产负债表日期,但应该承认在资产负债表日期要求并不很清楚。在我看来,基于资产减值识别、测量、
等复杂性和外面的企业财务报告提交的时间要求,业务没有必要或甚至不可能对每个资产负债表日对资产减值是公认的,但是,需要外部提交财务报告,必须在相应
的资产负债表资产减值确认的日期。