وإذا ما تم لاحقاً عكس قيد خسارة الإ

وإذا ما تم لاحقاً عكس قيد خسارة الإنخفاض في القيمة عندئذ تتم زيادة القيمة الدفترية للأصل أو الوحدة القابلة لتوليد النقد إلى القيمة المعدلة القابلة للإسترداد على ألا تزيد القيمة الدفترية التي تمت زيادتها عن القيمة الدفترية التي كان من المفترض تحديدها فيما لو لم يتم إثبات خسارة الإنخفاض في قيمة ذلك الأصل أو الوحدة القابلة لتوليد النقد في السنوات السابقة يتم إثبات عكس قيد خسارة الإنخفاض في القيمة كإيرادات في قائمة الدخل للفترة المالية التى تحدث فيها

Results (English) 1:

If it is later reversed under impairment loss in value is increasing the book value of the asset or cash-generating unit is transferable to the adjusted value recoverable not exceeding book value that emanated from the book value which was supposed determined if impairment loss is recognized in the value of the asset or cash-generating unit is programmable in previous years been proven reverse under impairment loss in value as income in income statement for the financial period in which they occur

Results (English) 2:

If it were later reversal of an impairment loss would then be increased book value of the asset or unit cash-generating to the revised recoverable amount to the carrying value of which emanated from the book value, which was supposed to be identified as no more than if no impairment loss the value of that asset or unit cash-generating in previous years are recognized reversal of an impairment loss is recognized as income in the income statement for the financial period in which they occur

Results (English) 3:

If it is later reversed under low loss value and then increase the book value of an asset or component that are adapted to generate cash to the value that is not recoverable the increase has been scaled by book value book value that was determined, if it is established, a loss in the value of the asset or the removable module in previous years, is established to generate cash, unlike under low loss in value, as in S Imams of income for the financial period that occur in.