Yes you can. Recent example would be MTR writing back previous impairments. See below from EY- An impairment loss recognised in prior periods for an asset other than goodwill is required to be reversed if there has been a change in the estimates used to determine the asset’s recoverable amount.
Ann: Full Year Results - Investor Presentation, page-46
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Mkt cap ! $60.80M | |||
| Open | High | Low | Value | Volume |
| 14.5¢ | 14.5¢ | 14.0¢ | $18.98K | 135.1K |
Buyers (Bids)
| No. | Vol. | Price($) |
|---|---|---|
| 2 | 173364 | 14.0¢ |
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| Price($) | Vol. | No. |
|---|---|---|
| 14.5¢ | 278210 | 4 |
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