Final answer:
The term 'impacientar' is likely a typo or unrelated term concerning IFRS. If the question refers to 'impaired assets' or 'impairment', under IFRS, an asset's carrying amount is reduced to its recoverable amount if this is less than the carrying amount, as per IAS 36 Impairment of Assets.
Step-by-step explanation:
The term 'impacientar' seems to be a typographical error or a term not relevant to financial reporting under the International Financial Reporting Standards (IFRS). Assuming the question pertains to how certain items, perhaps 'impaired assets' or 'impairment', are evaluated under IFRS, impairment of assets is an essential concept where an asset's carrying amount on a balance sheet is reduced to its recoverable amount if the recoverable amount is less than the carrying amount. This involves determining the asset's fair value and comparing it to its current carrying amount on the financial statements.
Under IFRS, the evaluation of an impairment loss involves the following steps:
- Identifying if any indicators of impairment exist.
- Determining the recoverable amount of the asset, which is the higher of its fair value less costs of disposal and its value in use.
- Comparing the recoverable amount to the asset's carrying amount.
- Recognizing an impairment loss if the carrying amount exceeds the recoverable amount.
- Reversing an impairment loss if applicable conditions are met.
These principles are mainly detailed in IFRS standard IAS 36 Impairment of Assets.