英语翻译
Notwithstandingsubtledifferences,whetheryouareanIrishGAAPorIFRSreporter,thefundamentalsofanimpairmentreviewarethesame:toworkouttherecoverableamountofanassetbeingthehigherofvalueinuse(VIU)orfairvaluelesscosttosell(orNRV).Ifthehigherofthesenumbersisanamountbelowthecarryingvalueofanasset,thenanimpairmentchargemustberecorded.Bothstandardsprovidealistofindicatorsofimpairment,forexampleifacompanyismakinglossesoriftherehasbeentechnologicaladvanceinrespectofanasset.Butevenwithoutreviewinganaccountingstandard,impairmentisreasonablyeasytospot.Ifacompanyhasplantthathasbeenmothballedbecausethereisnobusinesstoserviceorifacompanyhasabankofdevelopmentlandorisinthecourseofdevelopingasite,commonsensewouldsuggestthat,inthecurrentclimate,onewouldhavetoquestionwhethertheinitialinvestmentcanberecovered.