ecoverability and classification of recorded assets account.

[Mishonok]

Помогите плз перевести в след контексте:

If, after you obtain and assess the additional information, you finally conclude that, in your judgment, a material uncertainty exists that may cast significant doubt on the entity's ability to continue as a going concern, you should consider whether the financial statements

• State that the financial statements do not include any adjustments relating to the recoverability and classification of recorded assets or to amounts and classification of liabilities that may be necessary if the entity is unable to continue as a going concern.

TIA

[Рудут]

как вариант:
поправки/корректировки, связанные с возможностью взыскания/восстановления учтенных активов и их классификации

зависит от контекста. Если долги взыскивают - взыскания, если другое - восстановление

[Mishonok]

Спасибо