Artículo 25. IAS 21 Paragraph 25

The carrying amount of some items is determined by comparing two or more amounts. For example, the carrying amount of inventories is the lower of cost [ Refer: IAS 2 paragraphs 10⁠–⁠27 ] and net realisable value [ Refer: IAS 2 paragraphs 28⁠–⁠33 ] in accordance with IAS 2 Inventories [ Refer: IAS 2 paragraph 9 ] . Similarly, in accordance with IAS 36 Impairment of Assets , the carrying amount of an asset for which there is an indication of impairment [ Refer: IAS 36 paragraphs 7⁠–⁠17 ] is the lower of its carrying amount before considering possible impairment losses and its recoverable amount. [ Refer: IAS 36 paragraph 59 ] When such an asset is non‑monetary and is measured in a foreign currency , the carrying amount is determined by comparing: (a) the cost or carrying amount, as appropriate, translated at the exchange rate at the date when that amount was determined (ie the rate at the date of the transaction [ Refer: paragraph 22 ] for an item measured in terms of historical cost); and (b) the net realisable value or recoverable amount, as appropriate, translated at the exchange rate at the date when that value was determined (eg the closing rate at the end of the reporting period). The effect of this comparison may be that an impairment loss is recognised in the functional currency but would not be recognised in the foreign currency, or vice versa.