16 - Quando a quantia escriturada ou o custo final esperado do ativo que se qualifica exceda a sua quantia recuperável ou o seu valor realizável líquido, a quantia escriturada é reduzida ou anulada de acordo com as exigências de outras Normas. Em certas circunstâncias, a quantia da redução ou do abate é revertida de acordo com essas outras Normas.
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