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所要求披露的列报
在财务报表或其附注中列报
39．第
27至
37段所要求的披露可在财务报表或其附注中提供，但对中止经营中因资产处
置或负债清偿而确认的税前利得或损失金额的披露（第
31段（1）应在收益中提供。）
40．鼓励在收益表和现金流时表中分别提供第
27段（6）和（7）所要求的披露。
不应列为特别项目列报
41．中止经营不应作为特别项目列报。
42．《国际会计准则第
8号当期限净损益、重大错误和会计政策变更》将特别项目定义为
“明显区别于企业政党活动的事项或交易的收益或费用，因此不期望经常或定期发生”《国际
会计准则第
8号…当期净损益、重大错误和会计政策变更》中列举的两个特别项目是资产征用
和自然灾害，它们都可以是不受企业管理部门控制的事项。按本准则的定义，中止经营必须
以企业管理部门出售或以其他方式处置业务的主要部分的单项计划为基础。
术语“中止经营”的限制使用
43．43．
说明性披露
44．附录
1（略去未译）对本准则所要求的列报和披露提供了示例。
以前各期的重述
45．初始披露事项发生后编制的财务报表中列报的以前各期的比较信息，应按类似于第
27
至
43段所要求的方式进行重述，以区分持续经营和中止经营的资产、负债、收入、费用和现
金流量。
46．附录
2对前段的应用作了说明。
在中期财务报告中的披露
47．中期财务报告的附注应说明自最近的年度报告期末以来，与中止经营有关的所有重大
活动或事项，以及与待处置资产和待清偿负债有关的现金流量金额或时间的任何重大变化。
48．上述原则与《国际会计准则
34号…中期财务报告》的方法是一致的，即，中期财务报
告的附注应说明自上一个年度报告日以来的重大变化。
生效日期
49．本国际会计准则对报告期自
1999年
1月
1日或以后开始的财务报表生效。鼓励对本准
则公布后结束的会计期间的财务报告提前采用本准则。
50．本准则替代了《国际会计准则第
8号—当期净损益、重大错误和会计政策变更》的第
19至
22段。
IAS 36： Impairment of Assets
IAS 36 was approved by the IASC Board in April 1998 and became effective for annual financial
statements covering periods beginning on or after 1 July 1999。
statements covering periods beginning on or after 1 July 1999。
In April 2000； IAS 40； Investment Property； amended the scope of the Standard。 The amendment
is became operative for annual financial statements covering periods beginning on or after 1
January 2001。
Summary of IAS 36
IAS 36 addressed mainly accounting for impairment of goodwill； intangible assets and property；
plant and equipment。 The Standard includes requirements for identifying an impaired asset；
measuring its recoverable amount； recognising or reversing any resulting impairment loss； and
disclosing information on impairment losses or reversals of impairment losses。
IAS 36 prescribes how an enterprise should test its assets for impairment； that is：
the procedures that an enterprise should apply to ensure that its assets are not overstated in the
financial statements；
how an enterprise should assess the amount to be recovered from an asset （the 〃recoverable
amount〃）； and
when an enterprise should account for an impairment loss identified by this assessment。
Fundamental Requirement of IAS 36
An impairment loss should be recognised whenever the recoverable amount of an asset is less
than its carrying amount （sometimes called 〃book value〃）；
Other Requirements of IAS 36
the recoverable amount of an asset is the higher of its net selling price and its value in use； both
based on present value calculations；
net selling price is the amount obtainable from the sale of an asset in an armVs length transaction
between knowledgeable willing parties； less the costs of disposal；
value in use is the amount obtainable from the use of an asset until the end of its useful life and
from its subsequent disposal。 Value in use is calculated as the present value of estimated future cash
flows。 The discount rate should be a pre…tax rate that reflects current market assessments of the time
value of money and the risks specific to the asset；
flows。 The discount rate should be a pre…tax rate that reflects current market assessments of the time
value of money and the risks specific to the asset；
an impairment loss should be reversed （and ine recognised） when there has been a change in
the estimates used to determine an assetVs recoverable amount since the last impairment loss was
recognised；
the recoverable amount of an asset should be estimated whenever there is an indication that the
asset may be impaired。 IAS 36 includes a list of indicators of impairment to be considered at each
balance sheet date。 In some cases； the International Accounting Standard applicable to an asset may
include requirements for additional reviews；
in determining value in use； an enterprise should use：
（a） cash flow projections based on reasonable and supportable assumptions that reflect the asset in
its current condition and represent managementVs best estimate of the set of economic conditions
that will exist over the remaining useful life of the asset。 Estimates of future cash flows should
include all estimated future cash inflows and cash outflows except for cash flows from financing
activities and ine tax receipts and payments； and
（b） a pre…tax discount rate that reflects current market assessments of the time value of money and
the risks specific to the asset。 The discount rate should not reflect risks for which the future cash
flows have been adjusted；
if an asset does not generate cash inflows that are largely independent from the cash inflows from
other assets； an enterprise should determine the recoverable amount of the cash…generating unit to
which the asset belongs。 A cash…generating unit is the smallest identifiable group of assets that
generates cash inflows that are largely independent of the cash inflows from other assets or group of
assets。 Principles for recognising and reversing impairment losses for a cash…generating unit are the
same as those for an individual asset。 The concept of cash…generating units will often be used in
testing assets for impairment because； in many cases； assets work together rather than in isolation。
IAS 36 includes guidance and examples on how to identify the cash…generating unit to which an
asset belongs and further requirements on how to measure an impairment loss