新西兰论文怎么写:零增长率和“审慎”问题

新西兰论文怎么写:零增长率和“审慎”问题

由于零增长率是在竞争性市场状态下假定的,因此可以说,减值计算将根据根据国际会计准则确认的拨备文件中是否包括重组计算而有所不同。假设没有规定确认允许的改组费用(根据审查的时间是12月31日,20X1),那么根据国际会计准则第37条,改组的费用和利益将被扣除。届时,CGU的价值将比重组前高出约6,273,000加元。这里产生了大约227,000 C227,000的减值损失。

新西兰论文怎么写:零增长率和“审慎”问题

因此,使用中的值不符合标准,因此有必要使用一个非常有效的框架。一位IASB成员指出,当涉及到风险管理和分析时,IAS37是相当古老的。该领域关于敏感分析的最佳思维需要包括在内,而在这一点上,它是缺失的。国际会计准则第37条第43段载有“审慎”一词,但这只是一种提法。它不以任何方式反映义务和或有事项规定的执行或衡量方式。谨慎并不意味着全面地进行风险判断。这仅仅意味着两者是不同的,在这个解释中也存在混淆。国际会计准则理事会成员注意到,如果市场不了解国际会计准则第37条的执行与缺乏必要的审慎之间的差别,那么随着时间的推移,在执行这些规定方面可能会出现问题。

新西兰论文怎么写:零增长率和“审慎”问题

With a zero-growth rate assumes in a competitive market state, it could be said that impairment calculations will differ based on whether or not the restructuring calculations have been included in the provisions documentation based on IAS recognition. Assuming that there is no provision for recognizing the permitted restructuring costs, (according to the time of review which is 31 December 20X1), then according to IAS 37, costs and benefits in restructuring are stripped. CGU value at this point C6,500,000 will then exceed the pre-restructuring value by around C6,273,000. An impairment loss of around C227,000 is created here.

新西兰论文怎么写:零增长率和“审慎”问题

Values in use are hence not complying with the standards and it becomes necessary to make use of a much efficient framework. An IASB member points out that when it comes to risk management and analysis, the IAS37 is quite old. Best thinking in the field with respect to sensitive analysis needs to be included and at this point, it is missing. The paragraph 43 of IAS 37 contained the word “prudence”, however, this was merely a reference. It does not in any way reflect the way the provisions for obligations and contingencies are implemented or measured. Exercising prudence does not mean exercising risk adjudgments in a holistic manner. It only means both are different and there is also confusion here in this interpretation. IASB members note that there could be issues in implementation of provisions of IAS 37 over time, if the differences between their implementations and lack of needed prudence is not understood in the market.

 

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