文献翻译-资产减值对会计核算的影响研究——以巨力集团为例.docVIP

本科生毕业设计（外文文献翻译） 专业： 会计 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 2014年5月 Financial reporting and characteristics of impairment of assets in the republic of Serbia, according to IAS/IFRS and national regulation Andri .Kristina、Miji、Mirko Jak . i . Dejan 1. Abstract Financial statements should present results of realized transactions in a reporti period, and should give true and fair information about the financial position, results of operations, and cash flows. Various events could happen within the reporting period, such as a fall in the market value of assets, physical damage of assets, assets obsolescence, or other events which could result in a decrease in the value of a company’s assets. If such events causing impairment of assets occur, the company should decrease the carrying amount to the recoverable amount. If not, the company’s assets will be presented in a carrying value which exceeds their true value, which could lead to financial statement users making wrong decisions. Accounting for impairment of assets in the Republic of Serbia is stipulated under International Accounting Standard 36 – Impairment of Assets, other relevant standards for specific assets, and national regulation. According to international accounting regulation (IASB, 2010, IAS 36 paragraph 2), IAS 36 is applied in accounting for the impairment of all assets, other than:These standards describe potential events that result in impairment of assets, methods for calculation of the recoverable amount, and accounting for impairment of assets. The standards also prescribe disclosure of information in reference to impairment of assets in financial statements. Apart from international regulation, accounting for impairment of assets in the Republic of Serbia is set out under the Book of Rules on Chart of Accounts and Content of Accounts of Companies and Cooperatives (h