وفي الحالات التي يقدر فيها المبلغ ا

وفي الحالات التي يقدر فيها المبلغ القابل لإسترداد للأصل أو الوحدة القابلة لتوليد النقد بأقل من قيمته الدفترية عندئذ تخفض القيمة الدفترية لذلك الأصل أو الوحدة القابلة لتوليد النقد إلى القيمة القابلة لإسترداد لها ويتم إثبات خسائر الإنخفاض في قيمة الأصل كمصروفات في قائمة الدخل للفترة المالية التى تحدث فيها

Results (English) 1:

In cases where the estimated recoverable amount of an asset or cash-generating unit convertible less than book value then reduce the book value of that asset or cash-generating unit is transferable to the depreciable value recovery and the decline in the value of the loss is recognized as an expense in the income statement for the financial period in which they occur

Results (English) 2:

In cases where the recoverable amount of the redemption of the asset or unit cash-generating less than its carrying value then estimated book value cut of that asset or unit cash-generating a midwife to recover its value and is recognized as impairment loss in the asset as an expense the value in the income statement for the financial period in which they occur

Results (English) 3:

In cases where an amount of disposable or consumable unit to recover the original to generate cash for less than its book value, then reduces the book value of that asset or a removable unit for generating cash to the value that are to recover and demonstrate a loss in asset value as an expense in the income statement for that occur in.