a previously recognized impairment

a previously recognized impairment loss is reversed only if there has been a change in the estimates used to determine the recoverable amount, however not to an amount higher than the carrying amount that would have been determined, had no impairment losses been recognized for the asset in prior years

結果 (繁體中文) 1:

先前確認的減值損失扭轉只當用於確定其可收回金額的估計數的變化，然而不到數額高於帳面價值會已確定，沒有減值損失承認資產前幾年

結果 (繁體中文) 2:

一個原確認的減值損失只有扭轉，如果出現了用來確定可收回金額的估計有所改變，但不是一個量，會比已確定的賬面價值較高，並沒有減值損失被確認為資產前幾年

結果 (繁體中文) 3:

先前確認的减值損失是相反的，如果有一個變動的估計量，以確定可收回金額，但不超過帳面金額，已確定，有沒有减值損失已確認為資產在前幾年