帮我把下面的英文译成中文Main Requirements1.Whenever there is an indication that the asset or CGU may be impaired,the recoverable amount of an asset shall be determined andcompared with its carrying amount.2.For a CGU with allocated goodwi

帮我把下面的英文译成中文Main Requirements1.Whenever there is an indication that the asset or CGU may be impaired,the recoverable amount of an asset shall be determined andcompared with its carrying amount.2.For a CGU with allocated goodwi
帮我把下面的英文译成中文
Main Requirements
1.Whenever there is an indication that the asset or CGU may be impaired,the recoverable amount of an asset shall be determined and
compared with its carrying amount.
2.For a CGU with allocated goodwill,irrespective of the presence of an impairment indicator,the recoverable amount shall be compared
to the carrying amount annually at the same time each year,and whenever there is an impairment indicator.If the goodwill is not
allocated then requirement number 1 applies.
3.For goodwill,intangible assets with indefinite useful lives or intangible assets not yet available for use,irrespective of the presence of
an impairment indicator,the recoverable amount shall be compared to the carrying amount annually at the same time each year.
(Note:Where the asset is or comprises of goodwill or an intangible asset type as described above,the recoverable amount test is required
annually even in the absence of impairment indicators.)
Indicators of impairment
For assets,other than goodwill or intangible assets with an indefinite useful life or an intangible asset not yet available for use,AASB 136
requires that,at each reporting date,the entity shall assess whether there is any indication that an asset may be impaired.Indicators that
shall be considered,as a minimum,include the following
• external sources of information such as an unexpected significant decline in the asset’s market value; significant changes with an
adverse effect on the entity include market,economic or legal environment in which the entity operates; changes in market interest
rates that are likely to affect the calculation of an asset’s value in use; and the carrying amount of the entity’s net assets is more than
its market capitalisation
• internal sources of information such as obsolescence or physical damage to an asset; significant changes with an adverse effect on the
entity such as assets becoming idle and plans to discontinue or restructure operations; and evidence from internal reporting that an
asset’s economic performance may be worse than expected.

帮我把下面的英文译成中文Main Requirements1.Whenever there is an indication that the asset or CGU may be impaired,the recoverable amount of an asset shall be determined andcompared with its carrying amount.2.For a CGU with allocated goodwi
主要需求
1.每当有迹象显示该资产或现金产生单位可能出现减值,资产的可收回金额,应当确定并
比其账面值.
2.对于一个现金产生单位分配的善意,不论指标存在减值,其可收回金额进行比较
每年的账面金额,同时每年及当有减值指标.如果没有善意
然后要求分配数1适用.
3.对于商誉,无形资产和无限期使用年限或尚未可供使用无形资产,不论其存在
减值指标,其可收回金额进行比较,同时每年的账面值每年.
（注：如果资产或商誉或如上所述,其可收回金额的测试是必需的类型包括无形资产
每年即使在减值迹象的情况下.）
指标减值
对于资产,其他比去