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Write back Impairment Loss

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Summary:

Dear Experts/Users,

In case there is a change in esitmates for calculation of 'Recoverable' value for an earlier impaired asset, what can be upper limit for reversal or write back of Impairment Loss?

For example, ROU carrying value is 75000, if recoverable value is estimated to 100,000, how much of the earlier impairment loss can be reversed or written back? 25,000? or any limits?

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