Recoverability of the carrying amount—impairment losses (AASB138_08-15_COMPmar20_01-22_INT)

To determine whether an intangible asset is impaired, an entity applies AASB 136. That Standard explains when and how an entity reviews the carrying amount of its assets, how it determines the recoverable amount of an asset and when it recognises or reverses an impairment loss.