精品毕业论文资产减值对会计核算的影响研究以巨力集团为例外文文献翻译Word格式文档下载.docx
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精品毕业论文资产减值对会计核算的影响研究以巨力集团为例外文文献翻译Word格式文档下载.docx
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任绍宾专业:
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100330019论文题目:
资产减值对会计核算的影响研究
——以巨力集团为例指导教师:
卫新江赵见伟
2014年5月FinancialreportingandcharacteristicsofimpairmentofassetsintherepublicofSerbia,accordingtoIAS/IFRSandnationalregulation
Andri.Kristina、Miji、MirkoJak.i.Dejan
1.Abstract
Financialstatementsshouldpresentresultsofrealizedtransactionsinareportiperiod,andshouldgivetrueandfairinformationaboutthefinancialposition,resultsofoperations,andcashflows.Variouseventscouldhappenwithinthereportingperiod,suchasafallinthemarketvalueofassets,physicaldamageofassets,assetsobsolescence,orothereventswhichcouldresultinadecreaseinthevalueofacompany’sassets.Ifsucheventscausingimpairmentofassetsoccur,thecompanyshoulddecreasethecarryingamounttotherecoverableamount.Ifnot,thecompany’s
assetswillbepresentedinacarryingvaluewhichexceedstheirtruevalue,whichcouldleadtofinancialstatementusersmakingwrong
decisions.
AccountingforimpairmentofassetsintheRepublicofSerbiaisstipulatedunderInternationalAccountingStandard36–ImpairmentofAssets,otherrelevant
standardsforspecificassets,andnationalregulation.Accordingtointernationalaccountingregulation(IASB,2010,IAS36paragraph2),IAS36isappliedinaccountingfortheimpairmentofallassets,otherthan:
Thesestandardsdescribepotentialeventsthatresultinimpairmentofassets,methodsforcalculationoftherecoverableamount,andaccountingforimpairmentofassets.Thestandardsalsoprescribedisclosureofinformationinreferencetoimpairmentofassetsinfinancialstatements.Apartfrominternationalregulation,accountingforimpairmentofassetsinthe
RepublicofSerbiaissetoutundertheBookofRulesonChartofAccountsandContentofAccountsofCompaniesandCooperatives(hereinafterreferredtoasBookofRulesonChartofAccounts).TheBookofRulesonChartofAccountsdefinesaccountsthatshouldbeusedinaccountingforimpairmentofassets.TheobjectiveofthispaperistopresentresearchontheimplementationofinternationalandnationalruleswhichregulateaccountingforimpairmentofassetsintheRepublicofSerbia,andtoanalyzecharacteristicsofimpairmentlossinfinancialstatementsofSerbiancompanies.Theresearchisbasedonasampleof225financialstatementsoflarge-sizedandmedium-sizedcompaniesintheRepublicofSerbiafortheperiod2007-2009.
2.ImpAIRmEnTOFASSETS
Oneoftheimportantregulatoryrequirementsoffinancialreportingisthatthecarryingamountsofassetswhicharedisclosedinfinancialstatementsshouldnotexceedtheirrecoverableamounts.Ifthecarryingamountexceedstheamount
whichcanberecovered,eitherbyuseorsaleoftheasset,thenthecarryingamountshouldbedecreased.Thismeansthatassetsarecarriedatnomorethantheirrecoverableamount.Adecreaseofthecarryingamounttorepresenttherecoverableamountsresultsinimpairmentofassets;
thatis,inimpairmentloss.Accordingtoaccountingregulation(IASB,2010,IAS36paragraph6),therecoverableamountofanassetisoneofthesevalues:
•fairvaluelesscoststosell,or
•valueinuse.
Fairvaluelesscoststosellistheamountobtainablefromthesaleofanasset.Identificationoffairvalueisbasedonapresumptionthatthesaleoccursinanarm’slengthtransactionbetweenknowledgeable,willingparties,fortheamount
whichisthendecreasedforthecostsofdisposal.Ifthereisnobindingsaleagreement,andanassetistradedinanactivemarket,fairvaluelesscoststoselliscalculatedastheasset’smarketpricelessthecostsofdisposal.Ifthereis
neitherabindingsaleagreementnoranactivemarket,fairvaluelesscoststosellcanbebasedonthebestinformationwhichindicatestheamountwhichcouldbeobtainedbysaleofanassetattheendofthereportingperiod.Costsofdisposalhavetobedeductedinordertodeterminefairvaluelesscosts
tosell.Examplesofcostsofdisposalare:
administrativecosts,costsofremovingtheasset,stampdutyandsimilartransactiontaxes,anddirectincrementalcoststobringanassetintoconditionforitssale.
Valueinuseisthepresentamountofthefuturecashflowsexpectedtobederivedfromcontinuinguseoftheassetandfromitsultimatedisposal.Thecomputationofvalueinuseinvolvesatwo-stepprocess:
first,futurecashflowsmustbeestimated;
andsecond,thepresentvalueofthesecashflowsmustbecalculatedbyapplicationofanappropriatediscountrate(EpsteinandJermakowicz,2008,p.248).
Therecoverableamountisthehigherofitsfairvalues,lesscoststosellanditsvalueinuse.However,ifitisbelievedthatthevalueinuseisinsignificantlyhigherthanitsfairvaluelesscosttosell,itisnotnecessarytodeterminevalueinuse.Inthesecircumstances,fairvaluelesscoststosellcanbetakenastherecoverableamount.Norisitnecessarytodeterminebothfairvaluelesscoststosellandvalueinuse,ifthefairvaluelesscoststosellishigherthanthecarryingamountoftheasset.Theassetisnotimpairedinthissituation,sovalueofuseisofnosignificance.
3.IndicatorsofImpairmentloss
Attheendofeachreportingperiodacompanyshouldconsiderwhetherthereisanyindicationthatanassetmaybeimpaired.Ifsuchindicatorsexistthecompanyshouldestimatetherecoverableamountoftheasset.
Inassessingindicationofimpairmentthecompanyshouldacquireinformationfromexternalandinternalsources.Externalsourcesofinformationwhichindicatetheimpairmentofassetsare:
•Asignificantdeclineduringtheperiodinanasset’smarketvalue,abovethat
whichwouldbeexpectedasaresultofthepassageoftimeornormaluse.
•Significantchangeswithanadverseeffectontheentityoccurringduringtheperiod,orlikelytooccurinthenearfuture,inthetechnological,market,economic,orlegalenvironmentinwhichtheentityoperates.
•Marketinterestratesorothermarketratesofreturnoninvestmentsincreasingduringtheperiod,theseincreasesbeinglikelytoaffectthediscountrateusedincalculatinganasset’svalueinuseandtodecreasetheasset’srecoverable
amountmaterially.
•Thecarryingamountofthenetassetsoftheentitybeingmorethanitsmarketcapitalization.(IASB,2010,IAS36paragraph12)
AccordingtoIAS36,internalsourcesofinformationwhichindicatetheimpairmentofassetsare:
•Evidenceofobsolescenceorphysicaldamageofanasset.
•Significantchangeswithanadverseeffectontheentityoccurringduringtheperiod,orlikelytooccurinthenearfuture,intheextenttowhich,ormannerinwhich,anassetisusedorisexpectedtobeused.Thesechangesincludetheassetbecomingidle,planstodiscontinueorrestructuretheoperationtowhichanassetbelongs,planstodisposeofanassetbeforethepreviouslyexpecteddate,andreassessingtheusefullifeofanassetasfiniteratherthanindefinite.•Evidencefrominternalreportingthatindicatesthattheeconomicperformanceofanassetis,orwillbe,worsethanexpected.
•Evidenceavailablefrominternalreportingthatindicatesthatcashflowsforacquiringtheasset,orsubsequentcashneedsforoperatingormaintainingit,aresignificantlyhigherthanthoseoriginallybudgeted;
•Actualnetcashflowsoroperatingprofitorlossflowingfromtheassetsthataresignificantlyworsethanthosebudgeted.
Companiesshouldnotmeasuretherecoverableamountofanassetiftherearenopreviousindicationsthattheassetmightbeimpaired.Theexceptiontothisrulereferstointangibleassetswithanindefiniteusefullife,intangibleassetsnotyetavailableforuse,andgoodwill,whichshouldbetestedforimpairmentatleastannually.Thisexceptionismadebecausethedeterminationofthevalueofintangibleassetsandgoodwill,andtheirimpairment,isverydifficultbecauseoftheircharacteristics.Usingintangibleassetsmanytimeswithoutaffectingtheirvalue,thesynergisticeffectofintangibleassetswithotherassets,andahugedifferencebetweenthecostofintangibleassetsandthereturnstheyprovide,aresomeofthecharacteristicsthatmakeanassessmentofthevalueofintangibleassetsandtheirimpairmentverydifficult(seeNethercottandAnamourlis,2009,4.accountingforImpairmentloss
Ifimpairmentlosshasoccurred,companieshavetomakecarryingvalueadjustments.Impairmentlosscanbeaccountedfordifferently,dependingonwhethertheassetismeasuredatacquisitioncostorfairvalue.AccordingtotheBookofRulesonChartofAccounts(see:
“SluzbeniglasnikRS”114/2006,2006,
article46),iftheassetisnon-revalued,impairmentlossisrecognizeddirectlyintheincomestatementas“Otherexpense”(accountgroup58–Expensesfrom
impairmentofassets).Iftheassetisrevalued,impairmentlossisrecognizedasa
reductioninequity(accountgroup33-Revaluationreserves)totheleveloftheevaluationreserves,andafterthatintheincomestatementas“Otherexpense”r
(accountgroup58–Expensesfromimpairmentofassets).
If,attheendofareportingperiod,acompanynoticesindicationsthatanimpairmentlosswhichwasrecognizedinpreviousperiodsmaynolongerexistormayhavedecreased,itshouldestimateandaccountfortherecoverableamountofthatasset.
Inassessingwhetherpreviousimpairmentlossshouldbecancelled,thecompanyshouldacquireinf
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