An impairment loss recognised in prior periods for an asset other than
goodwill shall be reversed if, and only if, there has been a change in the
estimates used to determine the asset’s recoverable amount since the last
impairment loss was recognised.
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Needed help with understanding what this para (114) in IAS 36 means;
Hi,
What is it exactly that you do not understand about it, please?
Thanks
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