Artículo 29A. IAS 12 Paragraph 29A

The estimate of probable future taxable profit may include the recovery of some of an entity’s assets for more than their carrying amount if there is sufficient evidence that it is probable that the entity will achieve this. For example, when an asset is measured at fair value, the entity shall consider whether there is sufficient evidence to conclude that it is probable that the entity will recover the asset for more than its carrying amount. This may be the case, for example, when an entity expects to hold a fixed-rate debt instrument and collect the contractual cash flows. [ Refer: Example illustrating paragraph 26(d) Basis for Conclusions paragraphs BC46⁠–⁠BC54 and, for background information, BC37 and BC38(b) Illustrative Examples: Illustrative computations and presentation example 7 (Step 2) ]