问题标题:
英语翻译Notwithstandingsubtledifferences,whetheryouareanIrishGAAPorIFRSreporter,thefundamentalsofanimpairmentreviewarethesame:toworkouttherecoverableamountofanassetbeingthehigherofvalueinuse(VIU)orfairvaluele
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英语翻译

Notwithstandingsubtledifferences,whetheryouareanIrishGAAPorIFRSreporter,thefundamentalsofanimpairmentreviewarethesame:toworkouttherecoverableamountofanassetbeingthehigherofvalueinuse(VIU)orfairvaluelesscosttosell(orNRV).Ifthehigherofthesenumbersisanamountbelowthecarryingvalueofanasset,thenanimpairmentchargemustberecorded.Bothstandardsprovidealistofindicatorsofimpairment,forexampleifacompanyismakinglossesoriftherehasbeentechnologicaladvanceinrespectofanasset.Butevenwithoutreviewinganaccountingstandard,impairmentisreasonablyeasytospot.Ifacompanyhasplantthathasbeenmothballedbecausethereisnobusinesstoserviceorifacompanyhasabankofdevelopmentlandorisinthecourseofdevelopingasite,commonsensewouldsuggestthat,inthecurrentclimate,onewouldhavetoquestionwhethertheinitialinvestmentcanberecovered.

曹宏强回答:
  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...
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《英语翻译Notwithstandingsubtledifferences,whetheryouareanIrishGAAPorIFRSreporter,thefundamentalsofanimpairmentreviewarethesame:toworkouttherecoverableamountofanassetbeingthehigherofvalueinuse(VIU)orfairvaluele|小学英语问答-字典翻译问答网》
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