impairment loss and recoverable amount

sir i had another doubt regarding impairment of the assets and recoverable amount (greater of value in use and fair value of the asset less cost to disposal). sir an asset's recoverable amount can go below its carrying amount only momentary, at times. so even in those cases impairment loss need to be taken into consideration in SPL? For eg. in the covid times, recoverable amount of most assets of companies would have gone down below the NBV, so then impairment loss needs to be shown by those companies in their SPL?