当事实和环境表明账面价值超过了可收回金额时，主体应当根据《国际会计准则第36号》计量、列报和披露产生的减值损失。

When facts and circumstances suggest that the carrying amount exceeds the recoverable amount, an entity shall measure, present and disclose any resulting impairment loss in accordance with IAS 36.

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当事实和环境表明账面价值超过了可收回金额时，主体应当根据《国际会计准则第36号》计量、列报和披露产生的减值损失。

When facts and circumstances suggest that the carrying amount exceeds the recoverable amount, an entity shall measure, present and disclose any resulting impairment loss in accordance with IAS 36.

youdao