| http://www.w3.org/ns/prov#value | - Section 3051 and the corresponding requirements in IAS 28 and IAS 36 are converged, except that IFRSs: (i) require an impairment to be recognized when the recoverable amount of an asset is less than the carrying amount, rather than when there is a significant or prolonged decline in value below the carrying amount; determine the impairment loss as being the excess of the carrying amount above the
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