本文是英国会计专业论文代写范文：审慎评估减值损失视为发生的情况，主要内容是批判性地评估减值损失被视为发生的情况，以及对公司财务和业绩所产生的影响。
essayquality唯一网址：https://www.essayquality.com/服务过众多留学生客户，累计代写Essay作业论文代写总量超过20000篇，通过率始终保持在99%以上，专业的查重软件在线检测，保证原创只是我们的最低标准，总体写作质量非常不错，客户非常满意。因平时任务较多，望需要代写作业论文的留学生朋友尽量提前预约，以便我们的写手老师高质量的按时完成写作。如有疑问可以添加微信好友，朋友圈成绩单每日更新，这个任何代写都无法可比的，真实的反馈，真实的成绩，如有造假愿意承担责任。
国际会计准则第36号资产减值于1998年公布，其后于2004及其后修订，旨在确保资产在财务状况报表中的价值大于可收回金额。本文旨在批判性地评估减值损失被视为发生的情况，并解释当公司对资产进行减值审查时，同时讨论减值决定对公司财务状况和业绩的影响。
以前，关于资产减值会计的权威性指导很少。缺乏对许多资产的明确指导，允许在数额和注销时间方面有实质性的自由裁量权。随着时间的推移，会计准则已朝着在资产负债表上以公允价值呈现更多项目的方向发展。在这样做时，国际会计准则第36号试图尽可能地减少自由裁量权。国际会计准则第36号资产减值的主要目标是确保一个实体的资产不超过其可收回数额，而该标准规定了确定可收回金额的标准。除非有商誉和某些需要年度减值测试的无形资产，否则，实体必须在有资产减值迹象的情况下进行减值测试。具有无限使用寿命的无形资产、尚未使用和取得商誉的无形资产，应当每年进行计量，不论是否有减值迹象。
IAS 36 Impairment of assets published in 1998 and subsequently amended in 2004 and in 2008,seeks to ensure that an asset is not carried on the statement of financial position at a value that is greater that it's recoverable amount.This paper aims to critically appraise the circumstances where an impairment loss is deemed to have occurred and explain when companies should perform an impairment review of assets,while discussing the effects of impairment decisions on the firm's financial position and performance.
Previously there was little authoritative guidance on the accounting for asset impairments.The absence of explicit guidance for many assets permitted substantial discretion in terms of amounts and timing of write offs(Francis et al,1996).Over time accounting standards have moved towards presenting more items at fair value on the Balance Sheet.In doing so IAS 36 tries to remove as much discretion as possible.The primary objective of IAS 36 Impairment of Assets is to ensure that an entity's assets are carried at no more than their recoverable amount and the standard sets out the criteria for defining how the recoverable amount is determined.Entities are required to conduct impairment tests where there is an indication of impairment of an asset,with the exception of goodwill and certain intangible assets for which an annual impairment test is required.Intangible assets with an indefinite useful life,an intangible asset not yet available for use and acquired goodwill should all be measured annually whether or not there is any indication of impairment.
Impairment is deemed to occur when the carrying amount is higher than the recoverable amount(i.e.the value in use.the asset's net selling price or the fair value as determined in accordance with IFRS 13).At the end of each reporting period an entity is required to assess whether there is any indication of impairment.If an indication of impairment is evident then the assets recoverable amount must be calculated[IAS 36.9].An impairment loss is recognised where the recoverable amount is below the carrying amount[IAS 36.59].The impairment loss should be immediately recognised,generally as an expense unless it relates to a revalued asset where the impairment loss is treated as a revaluation decrease[IAS 36.60].In the case of goodwill,a cash-generating unit to which goodwill has been allocated shall be tested for impairment at least annually by comparing the carrying amount of the unit,including the goodwill,with the recoverable amount of the unit:[IAS 36.90]In each situation,if the carrying amount of the unit exceeds the recoverable amount of the unit,the entity must recognise an impairment loss.This is a radical change in accounting for goodwill.Previously,International Accounting Standards required recognition of Goodwill subject to amortisation over its useful lifetime.
