1、中文 3027 字 ,1700 单词， 9700 英文字符 本科毕业论文外文资料翻译 系 别： 经济系 专 业： 会计学 姓 名： 学 号： 年 月 日 外文原文 IAS 37 Provisions, ContingentLiabilities and Contingent Assets Objective The objective of this Standard is to ensure that appropriate recognition criteria andmeasurement bases are applied to provisions, contingent liab
2、ilities and contingentassets and that sufficient information is disclosed in the notes to the financialstatements to enable users to understand their nature, timing and amount. Scope 1. This Standard should be applied by all enterprises in accounting for provisions,contingent liabilities and conting
3、ent assets, except: (a) those resulting from financial instruments that are carried at fair value； (b) those resulting from executory contracts, except where the contract is onerous； (c) those arising in insurance enterprises from contracts with policyholders； and (d) those covered by another Intern
4、ational Accounting Standard. 2. This Standard applies to financial instruments (including guarantees) that are notcarried at fair value. 3. Executory contracts are contracts under which neither party has performed any ofits obligations or both parties have partially performed their obligations to an
5、 equalextent. This Standard does not apply to executory contracts unless they are onerous. 4. This Standard applies to provisions, contingent liabilities and contingent assets ofinsurance enterprises other than those arising from contracts with policyholders. 5. Where another International Accountin
6、g Standard deals with a specific type ofprovision, contingent liability or contingent asset, an enterprise applies that Standardinstead of this Standard. For example, certain types of provisions are also addressed inStandards on: (a) construction contracts (see IAS 11, Construction Contracts)； (b) i
7、ncome taxes (see IAS 12, Income Taxes)； (c) leases (see IAS 17, Leases). However, as IAS 17 contains no specific requirementsto deal with operating leases that have become onerous, this Standard applies to suchcases； and (d) employee benefits (see IAS 19, Employee Benefits). 6. Some amounts treated
8、as provisions may relate to the recognition of revenue, forexample where an enterprise gives guarantees in exchange for a fee. This Standarddoes not address the recognition of revenue. IAS 18, Revenue, identifies thecircumstances in which revenue is recognised and provides practical guidance on thea
9、pplication of the recognition criteria. This Standard does not change the requirementsof IAS 18. 7. This Standard defines provisions as liabilities of uncertain timing or amount. Insome countries the term provision is also used in the context of items such asdepreciation, impairment of assets and do
10、ubtful debts: these are adjustments to thecarrying amounts of assets and are not addressed in this Standard. 8. Other International Accounting Standards specify whether expenditures are treatedas assets or as expenses. These issues are not addressed in this Standard. Accordingly,this Standard neithe
11、r prohibits nor requires capitalisation of the costs recognised whena provision is made. 9. This Standard applies to provisions for restructuring (including discontinuingoperations). Where a restructuring meets the definition of a discontinuing operation,additional disclosures may be required by IAS
12、 35, Discontinuing Operations. Definitions 10. The following terms are used in this Standard with the meanings specified: A provision is a liability of uncertain timing or amount. A liability is a present obligation of the enterprise arising from past events, thesettlement of which is expected to re
13、sult in an outflow from the enterprise of resourcesembodying economic benefits. An obligating event is an event that creates a legal or constructive obligation thatresults in an enterprise having no realistic alternative to settling that obligation. A legal obligation is an obligation that derives f
14、rom: (a) a contract (through its explicit or implicit terms)； (b) legislation； or (c) other operation of law. A constructive obligation is an obligation that derives from an enterprises actionswhere: (a) by an established pattern of past practice, published policies or a sufficientlyspecific current
15、 statement, the enterprise has indicated to other parties that it willaccept certain responsibilities； and (b) as a result, the enterprise has created a valid expectation on the part of those otherparties that it will discharge those responsibilities. A contingent liability is: (a) a possible obligation that arises from past events and whose existence will beconfirmed only by the occurrence or non-occurrence of one or more uncertain futureevents not wholly within the control of the enterprise； or (b) a present obligation that arises from past events but is not recognised because:
