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English to French translations [Non-PRO] Bus/Financial - Accounting
English term or phrase:carrying amounts
The carrying amounts of the assets are reviewed at each balance sheet date to determine whether there is any indication of impairment. If any such indication exists, the asset’s recoverable amount is estimated. An impairment loss is recognized whenever the carrying amount of an asset of its cash generating unit exceeds its recoverable amount. Impairment losses are recognized in the income statement.