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When does ifrs allows reversal of impairment losses?

IFRS allows the reversal of impairment losses when there is an indication that the recoverable amount of an asset has increased since the last impairment was recognized. This is applicable under IAS 36, which outlines that the reversal should not exceed the carrying amount that would have been determined had no impairment loss been recognized. The reversal must also be assessed at each reporting date, ensuring that the asset is not overvalued.


What is the mean of impairment of the assets?

what is mean by assets register?


8 percent whole person impairment what does it mean?

what is whole person impairment rating and how does it relate to disability rating


What does currently disabled mean?

Under the Americans with Disabilities Act of 1990, a disabled individual is a person who: has a physical or mental impairment that substantially limits one or more major life activities; has a record of such impairment; and lastly, is regarded to have such impairment.


What is a carrying amount?

Carrying amount is the amount at which an asset is recognised in the balance sheet after deducting any accumulated depreciatoin and accumulated impairment losses thereon


What is hepatic impairment?

Impairment of the liver


What is a 7 percent whole body impairment mean from work comp?

um....wat?


What does the medical abbreviation ARI mean?

ARI in medical terms means acute renal impairment


What is considered impairment to driving?

Which is considered an impairment to driving


What is considered an 'impairment' to driving?

Which is considered an impairment to driving


What does it mean by permanent impairment on the knee?

7AS 3b seSUDtirTe'pfinciples and methodolgy for accounting for impairments of non-current assets and goodwill. Where possible individual non-current assets should be tested for impairment, ver


What does cognitive losses mean?

Cognitive losses refer to a decline or impairment in mental processes such as memory, attention, language, and reasoning. This can be a result of aging, medical conditions, or brain injuries, leading to difficulties in daily functioning and decision-making. Cognitive losses can vary in severity and may require assessment and intervention by healthcare professionals.