se déprécier

En un tel cas, après l’application des dispositions relatives à la réévaluation, il est improbable que l’actif réévalué se soit déprécié et il n’est pas nécessaire d’estimer sa valeur recouvrable.
In this case, after the revaluation requirements have been applied, it is unlikely that the revalued asset is impaired and recoverable amount need not be estimated.
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