Carrying Value of FA is more than its Realisable value.The company has to provide for the loss in its books, without reducing the value of FA. Entry, true?

Whenever the realisable/recoverable value of an assets is below its carrying value, this condition in accounting language is called impairment. In such case the asset value shall be reduced by the impairment loss, after incorporating the below entry:

Impairment loss                                   Dr

Accumulated impairment loss          Cr

The asssets shall be reported in balance sheet at net of any depreciation and impairment loss.

not tue i agree with rashad moursi 

Asset can't be carried above the recoverable amount

Not true, FA shuled be reduced by impairment oof loss.