لا يمكن عكس خسائر الإنخفاض من خلال

لا يمكن عكس خسائر الإنخفاض من خلال قائمة الدخل الموحدة طالما استمر إثبات الموجودات في السجلات، أي ان أية زيادة في القيمة العادلة بعد تسجيل الإنخفاض يمكن إثباتها فقط ضمن حقوق المساهمين.

Results (English) 1:

Low loss cannot be reversed through the consolidated income statement as proof of assets in any records, that any increase in fair value after recording only provable decline in shareholders ' equity.

Results (English) 2:

Can not reverse the impairment loss through the consolidated statement of income as long as proof of assets in the records, which means that any increase in the fair value continued to decline after logging can be substantiated only in equity.

Results (English) 3:

The irreversible loss through a consolidated income statement, as long as proof of asset registers, i.e. that any increase in fair value after the registration of a can. The only proven within shareholders" equity.