1 paragraphs found in AASB 14
… AASB 136 might require an entity to perform an impairment test on a cash-generating unit (CGU) that includes regulatory deferral account balances. This test might be required because the CGU contains goodwill, or … amount of the CGU for the purpose of the impairment test. The remaining requirements of AASB 136 shall then be …