وعند إجراء التقييم للتأكد فيما إذا

وعند إجراء التقييم للتأكد فيما إذا كان الانخفاض مستمراً، فإنه يتم تقييم الانخفاض مقابل الفترة التي تكون فيها القيمة العادلة دون التكلفة الأصلية بتاريخ الإثبات الأولي.

Results (English) 1:

When the assessment is to ascertain whether the decline continues, it is assessing the decline for the period where fair value below original cost to date evidence first.

Results (English) 2:

When conducting the assessment to determine whether the decline continues, it is evaluated decline compared to the period in which the fair value has been below the original cost on initial recognition.

Results (English) 3:

In the conduct of evaluation to check whether the decline is continuing, and it is evaluated and the decrease for the period during which the fair value with the original cost of preliminary proof.