英语翻译Notwithstanding subtle differences,whether you are an Irish GAAP or IFRS reporter,the fundamentals of an impairment review are the same:to work out the recoverable amount of an asset being the higher of value in use (VIU) or fair value le

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英语翻译Notwithstanding subtle differences,whether you are an Irish GAAP or IFRS reporter,the fundamentals of an impairment review are the same:to work out the recoverable amount of an asset being the higher of value in use (VIU) or fair value le
英语翻译
Notwithstanding subtle differences,whether you are an Irish GAAP or IFRS reporter,the fundamentals of an impairment review are the same:to work out the recoverable amount of an asset being the higher of value in use (VIU) or fair value less cost to sell (or NRV).If the higher of these numbers is an amount below the carrying value of an asset,then an impairment charge must be recorded.Both standards provide a list of indicators of impairment,for example if a company is making losses or if there has been technological advance in respect of an asset.But even without reviewing an accounting standard,impairment is reasonably easy to spot.If a company has plant that has been mothballed because there is no business to service or if a company has a bank of development land or is in the course of developing a site,common sense would suggest that,in the current climate,one would have to question whether the initial investment can be recovered.

英语翻译Notwithstanding subtle differences,whether you are an Irish GAAP or IFRS reporter,the fundamentals of an impairment review are the same:to work out the recoverable amount of an asset being the higher of value in use (VIU) or fair value le
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）和低成本出售价值（NRV）两者中更高的那个.如果这两者中更高的价值小于财产现存的价值,那么亏损就会被记录在案.公认会计准则和国际财务报告准则都提供了一份写明损失指标的列表.举例来说,如果一家公司正在亏损,或在财产方面有技术上的更新,在列表上都有指标说明.但是,即使没有看过相关的会计标准,损失也是易于辨认的.如果一间公司因为没有生意而封闭一个工厂,或者在开发区有家银行,又或者正在建设一个工地,在现行的舆论倾向下,人们会凭常识质疑,初始的投资是否能够收回.
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尽管有微妙差异,不管你是一个爱尔兰GAAP或者IFRS记者与否,一削弱评论的基础知识也一样:算出能追回的量的一资产,是更高的价值在朝派使用(VIU)或者美好事物价值少一些花费向推销(或者NRV).如果这些数的更高是一数额,在一然后资产的一削弱费用必须是的搬运价值以下例如如果一个公司正如果已经有技术上的一资产的尊重的进展作戏票卖不出去造成的损失金色,recorded.Both标准提供一削弱的指示者的清单.但是甚至在外面复习一会计标准,削弱合乎情理测定容易.条件一公司有植物,因为事实上没有商务向服务或者如果一公司有一家发展陆地金色的银行,其已经是mothballed的存在在朝派课程的生长a站点常识希望建议那个在朝派潮流气候一是希望富人向问题是否开头投资罐被重新蒙上

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尽管有细微的差别，无论你是一名爱尔兰记者公认会计准则或国际财务报告准则，对减值审查的基本是相同的：制订一个正在使用的值较高（通用接口单元）或更低的成本的公允价值出售资产的可收回金额（或营养素参考值）。如果这些数字更高，是低于资产的账面价值金额，则减值费用必须recorded.Both标准提供了减值指标清单，例如，如果一家公司亏损，或如果有技术进步在资产方面。但是，即使没有审查会计准则，损害是相当容...

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notwithstanding是什么意思 notwithstanding是什么意思英语翻译NOTWITHSTANDING ANY INSTRUCTIONS TO THE CONTRARY,THESE CHARGES ARE FOR THE ACCOUNT OF BENEFICIARY. notwithstanding的意思 notwithstanding the above是 notwithstanding-clause是什么意思 Notwithstanding any prior notwithstanding anything to the contrary何意? 英语翻译.Notwithstanding the slight retard nature,dyslexia and bad academic performance,the character of Ishan really made me remember my childhood today.I remember I was something like him as a child.creative and imaginative.And my imagination a 英语翻译9.1 Notwithstanding anything herein contained,either Party shall be entitled to terminate this Agreement on thirty days prior notice in writing on account of a breach of the terms of this Agreement by the other Party.Provided,however,that 英语翻译交流notwithstanding any contrary provisions in the contrary, the buyer aggrees that the aggregate amount of loss, damage, expenses and claim that is payable by the seller in the respect of its liability in the contrary, shall be limited 英语翻译In case of dispute between theparties resulting from the interpretation,application and/or execution of theagreement herein and failing amicable agreement between the parties,expressjurisdiction is attributed to the court ,notwithstanding 英语翻译3.20 Force Majeure:3.20.1 Notwithstanding the provisions Clauses 3.17,3.18,and 3.19 ,the Supplier shall not be liable for forfeiture of its performance security,liquidated damages,or termination for default if and to the extent that its d 英语翻译notwithstanding anything to the contrary,if the bidder is awarded the contract,this guarantee shall remain in full force and effect after expiration of the above mentioned period until the Bidder shall have entered into contract with you 英语翻译Notwithstanding anything herein to the contrary,Buyer’s obligation to Supplier upon termination for convenience pursuant to this Section shall not exceed the obligation Buyer would have had to Supplier in the absence of termination. 英语翻译Notwithstanding the use of separate contracts for in country (Onshore) and out of country (Offshore),it is the parties’ intention that the Contracts shall be coordinated relative to the independent and complimentary scopes of work,and t 英语翻译Newbery notwithstanding,Americans still looked on children's books as vehicles for instruction,not amusement,though they would accept a moderate amount of fictional entertainment for the sake of more successful instruction. 英语翻译*IN THE EVENT OF DISCREPANT DOCUMENTS ARE PRESENTED TO US AND REJECTED,WE MAY RELEASE THE DOCUMENTS AND EFFECT SETTLEMENT UPON APPLICANT’S WAIVER OF SUCH DISCREPANCIES,NOTWITHSTANDING ANY COMMUNICATION WITH THE PRESENTER THAT WE ARE HOL