大师作文网英语翻译Notwithstanding subtle differences,whether you are an Ir
来源：学生作业帮 编辑：大师作文网作业帮 分类：英语作业 时间：2024/11/12 00:33:44
英语翻译
Notwithstanding subtle differences,whether you are an Irish GAAP or IFRS reporter,the fundamentals of an impairment review are the same:to work out the recoverable amount of an asset being the higher of value in use (VIU) or fair value less cost to sell (or NRV).If the higher of these numbers is an amount below the carrying value of an asset,then an impairment charge must be recorded.Both standards provide a list of indicators of impairment,for example if a company is making losses or if there has been technological advance in respect of an asset.But even without reviewing an accounting standard,impairment is reasonably easy to spot.If a company has plant that has been mothballed because there is no business to service or if a company has a bank of development land or is in the course of developing a site,common sense would suggest that,in the current climate,one would have to question whether the initial investment can be recovered.
Notwithstanding subtle differences,whether you are an Irish GAAP or IFRS reporter,the fundamentals of an impairment review are the same:to work out the recoverable amount of an asset being the higher of value in use (VIU) or fair value less cost to sell (or NRV).If the higher of these numbers is an amount below the carrying value of an asset,then an impairment charge must be recorded.Both standards provide a list of indicators of impairment,for example if a company is making losses or if there has been technological advance in respect of an asset.But even without reviewing an accounting standard,impairment is reasonably easy to spot.If a company has plant that has been mothballed because there is no business to service or if a company has a bank of development land or is in the course of developing a site,common sense would suggest that,in the current climate,one would have to question whether the initial investment can be recovered.
无论你是一名爱尔兰的公认会计准则的汇报者或国际财务报告准则的汇报者——尽管两者存在着微妙的差异——复查亏损的基本原则是一样的：计算出该财产可恢复部分的数额,计算财产总额的依据是使用价值（VIU）和低成本出售价值（NRV）两者中更高的那个.如果这两者中更高的价值小于财产现存的价值,那么亏损就会被记录在案.公认会计准则和国际财务报告准则都提供了一份写明损失指标的列表.举例来说,如果一家公司正在亏损,或在财产方面有技术上的更新,在列表上都有指标说明.但是,即使没有看过相关的会计标准,损失也是易于辨认的.如果一间公司因为没有生意而封闭一个工厂,或者在开发区有家银行,又或者正在建设一个工地,在现行的舆论倾向下,人们会凭常识质疑,初始的投资是否能够收回.
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