impairment-of-financial-assets(金融资产的减值外文翻译学士学位论文.doc

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1、文章出处：中美经济周刊，英文版China-USA Economic Weekly, Volume 3, No.7, Sep. 2009, ISSN: 1527-3318 金融资产的减值 摘要：减值应用在金融资产标志着免税额或认为合理的管理对可能出现的事件收不上来的债务或应收款。这是根据估计开发的管理。建立可靠和足够的估计，必须反映在财务报表中，是该项管理的责任。评估的适当性原则和方法，并有足够的估计，如为了确认金融的真实和公正性,陈述部分是独立审计师的部分责任。评估和充足的金融资产减值的实体，在银行界承担更高具有同等重要的规定，不履行资产，并贷款与垫款形成的重要元素利润损益表及资产负债表。关键

2、词：金融资产减值；评估；财务报表1美国公认会计原则相关概述根据美国公认会计原则中FAS 5 会计突发事件和FAS 114 会计债权国的减值贷款交易占贷款损失。美国联邦金融机构检查委员会的政策声明还提供额外的指导意见确认，以贷款和贷款组合去计量，披露和文件的减值。原则下，这些权威性的言论出来后，继续的讨论中的几个会计和执法机构在美国。该报表和标准在美国公认会计原则下，一般想象的实际情况，因此而更有指令性的性质。FAS5中会计应急规定的原则，确定减值损失和FAS114建议的步骤和方法,即应适用于测量减值的个人贷款。无论报表和财务会计准则公报，都是互补，相辅相成的。估计的损失从意外情况将由应急应累算

3、所收取费用，对收入，如果同时具备满足下列条件：A.现有的资料关于之前发行的金融报表表明，它很可能是一个资产已受损或负债已招致在财务报表日期上。这是暗含的在此情况下，必须是它可能有一个或一个以上的未来事件将会发生，确认事实的损失。B.损失数额可合理估计。贷款受损时，基于当前的信息和事件，它很可能是债权人按合同条款的贷款协议将无法收集所有应收款项。此声明但并未具体说明如何一个债权人应确定这是有可能的总额百分之几的合同不是可收回的。一家银行或实体从事银行活动应框定的条件或参数的基础上，它将考虑一项贷款或某组贷款余额或应收账款作为受损。各实体应明确订定审查程序，使他们能确定贷款或收款均受损。这些审查程

4、序或参数对所有银行来说可能不完全相同，因为这将在很大程度上依赖于成分与品质以及其贷款组合。关于贷款和顾客的参数和条件涉及的表现，我们愿意且有能力支付，方向业务的客户，但总的趋势是行业，部门等。个人贷款独特的风险属性和投资组合，分割贷款进行评估应与一组参数，适当的给他们，以确定他们是否受到损害。2国际会计准则框架相关概述国际会计准则第39号是规定金融资产确认和计量的原则。金融资产根据国际会计准则第39号是被列为买卖，持有至到期，可供出售的，并来源于贷款和应收款项。贸易债务和债务所带来的融资活动，属于一类源于贷款及应收款。源于贷款和应收款项是被认可的摊销费用初步要抓紧落实摊销成本减去减值拨备，如果

5、有的话，随后以初步测量。根据美国一般公认会计准则，在国际会计准则相类似的基本原则下宣判。这是实体的职责以确定是否有金融资产，其中可能已受损基于客观证据。高研所列举的客观证据，这可能有助于金融资产的减值。市场价值地下落，债务人净值地削弱，使市场份额下降，无法满足承诺，或许有哪些因素可以表明减值的金融资产。如果帐面价值大于净现值未来预期的现金流量，金融资产发生减值。国际会计准则允许个人金融资产的帐面价值是物质的，或者对某一投资组合的基础上的属性的评估减值。主观判断管理层必须可靠地估计三个重要元素减值评估。基于客观证据他们有能力找出受损金融资产，估计未来现金流量的基础上，目前的情况对债务人和标的证券

6、的，如果有的话，并选择适当的扣除率计算净现值。账面值与净现值未来预期的现金流量之间的差额是随后被控以盈利和亏损要么通过提供帐户或以其他方式。根据国际会计准则净现值所有受损的金融资产已被计算来衡量受损。虽然该标准允许鉴定受损，无论是个人或组合的基础上，预计测量减值净现值法既接受的情况。它假设的可能性或能力的实体来估计，预计未来现金流量的组合一样。在实践中相比个人贷款，未来现金流量是非常难估计的。Impairment of financial assetsAbstract: Marked impairment of financial assets used in or that a reason

7、able allowance for the management of events that may occur in debt or non-collection of receivables. It is estimated that development of the management. Establish a reliable and adequate estimates must be reflected in financial statements, is the managements responsibility. Assess the appropriatenes

8、s of the principles and methods, and of sufficient estimated, such as to confirm the truth and fairness of the financial, statement part is the part of the responsibility of the independent auditors. Assessment and adequate physical impairment of financial assets in the banking sector are equally im

9、portant commitment to higher provisions, non-performance assets, and loans and advances an important element in the formation of profit and loss account and balance sheet profit.朗读显示对应的拉丁字符的拼音Key words: impairment of financial assets; assessment; financial statement 1. Overview of U.S. GAAPUnder U.S

10、. generally accepted accounting principles in FAS 5 Accounting unexpected and the FAS 114 Accounting creditor impaired loan transactions account for loan losses. U.S. Federal and Financial Institutions Examination Councils policy statement provide a additional guidance confirm to loans and loan port

11、folios to the measurement, disclosure and documentation of the impairment.Principle, these authoritative statements came out, to continue the discussion of the several also accounting and law enforcement agencies in the United States. The statements and standards in the United States generally accep

12、ted accounting principles, the general thought of the actual situation, so thus more prescriptive in nature. FAS5 emergency provisions in the accounting principles, but that is impairment losses and FAS114 recommendations to determine the steps and methods that should all applied to measure the impa

13、irment of individual loans. Both statement and the Financial Accounting Standards, are complementary and mutually reinforcing.Estimated losses from contingencies are accrued by the contingency fee, on income, if both have the following conditions: A. the existing data on the financial statements iss

14、ued prior to that, it is likely that an asset has been impaired or the liability is incurred on the date of the financial statements. This is implied in this case, it may be one or more future events will occur, confirm the fact that loss. B. the amount of loss can be reasonably estimated. Loan dama

15、ged, based on current information and events, it is likely that the creditors loan agreement in accordance with contract terms will not be able to collect all receivables. This statement but did not specify how a creditor should determine that it is possible a few percent of the total amount of the

16、contract are not recoverable. A bank or entities engaged in banking activities should be framed in the conditions or parameters on the basis that it will consider a loan or a group of loans or accounts receivable as impaired. Entities of the review process should be clearly defined so that they can

17、determine the loans or receivables are impaired. The review process or the parameters may not be exactly the same for all banks, as this will depend on the composition and quality as well as its loan portfolio. Customers on loans and the performance parameters and conditions involved, we are willing

18、 and able to pay, the direction of the business customers, but the general trend is industry sector. The unique properties of individual loans and portfolio risk, split loans should be evaluated with a set of parameters, appropriate to them, to determine whether they are damaged.2. verview of the fr

19、amework of the International Accounting Standards朗读显示对应的拉丁字符的拼音IAS 39 is to provide recognition and measurement of financial assets, the principles. Financials assets under IAS 39 are classified as trading, held to maturity, available for sale, and from loans also receivables. Brought about by trade

20、 and debt financing activities, belongs to a class derived from and loans and receivables. Originated loans and receivable are initially recognized amortization expensed to pay close attention to the implementation of amortized cost less impairment provision, if any there followed by a preliminary m

21、easurement. Under U.S. GAAP, international accounting standards in an the basic principle is similar to sentencing.朗读显示对应的拉丁字符的拼音This is the entitys responsibility to determine whether financial assets, which may have been impaired based on objective evidence. IAS objective evidence cited, which may

22、 contribute to the impairment of financial assets. Market value to drop, the net debtor to weaken, the market share decline, unable to meet commitments, what factors may be that the financial assets. If book value is greater than the expected net present value of future cash flows, financial assets

23、is impaired. International accounting standards to allow individuals the book value of financial assets is material, or on a portfolio of properties based on the assessment of impairment. Subjective management to reliably estimate the three key elements of impairment. Based on objective evidence of

24、impairment in their ability to identify financial assets, estimated future cash flows, based on the current situation of the debtor and the underlying securities, if any, and select the appropriate net rate of net present value. Carrying amount and the net present value of future expected cash flows

25、 is the difference between the subsequently charged to profit and loss account or through the provision or otherwise.朗读显示对应的拉丁字符的拼音朗读显示对应的拉丁字符的拼音Net present value in accordance with international accounting standards for all financial assets have been impaired to measure the damage calculation. Alth

26、ough the standard allows the everit is an identification of damage, whether individual or combined basis, net present value method is very and expected to measure the impairment of both acceptable. It assumes the possibility or ability of the all entity to estimate the expected future cash flows of the combination of the same. In practice,and ever compared to personal loans, future cash flows is very difficult to estimate.4