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42 paragraphs found in AASB 136
Para 98
… At the time of impairment testing a cash-generating unit to which goodwill has been … containing the goodwill. In such circumstances, the entity tests the asset for impairment first, and recognises any impairment loss for that asset before testing for impairment the cash-generating unit containing …
REVIEW IN PRONOUNCEMENT
Para 96
… The annual impairment test for a cash-generating unit to which goodwill has been … performed at any time during an annual period, provided the test is performed at the same time every year. Different cash-generating units may be tested for impairment at different times. However, if some …
REVIEW IN PRONOUNCEMENT
Para 97
… unit to which goodwill has been allocated are tested for impairment at the same time as the unit containing the goodwill, they shall be tested for impairment before the unit containing the … units to which goodwill has been allocated are tested for impairment at the same time as the group of units …
REVIEW IN PRONOUNCEMENT
Para 10
… is any indication of impairment, an entity shall also: (a) test an intangible asset with an indefinite useful life or … amount with its recoverable amount. This impairment test may be performed at any time during an annual period, … same time every year. Different intangible assets may be tested for impairment at different times. However, if such …
REVIEW IN PRONOUNCEMENT
Para IE79
… loss results from the application of the impairment test to M as a whole. Only an impairment loss of CU46 is … as a result of the application of the first step of the test to A, B and C. …
REVIEW IN PRONOUNCEMENT
Para 89
… life or is not yet available for use and that asset can be tested for impairment only as part of the cash-generating … unit, paragraph 10 requires the unit also to be tested for impairment annually. …
REVIEW IN PRONOUNCEMENT
Para 24
… an intangible asset with an indefinite useful life to be tested for impairment annually by comparing its carrying … made in a preceding period may be used in the impairment test for that asset in the current period, provided all of … from other assets or groups of assets and is therefore tested for impairment as part of the cash-generating unit to …
REVIEW IN PRONOUNCEMENT
Para 83
… which goodwill is allocated for the purpose of impairment testing may not coincide with the level at which goodwill is … foreign currency gains and losses, it is not required to test the goodwill for impairment at that same level unless …
REVIEW IN PRONOUNCEMENT
Para IE4
… M applies to that cash-generating unit the impairment test described in paragraph 90 of AASB 136. If information … unit, M applies to that cash-generating unit the impairment test described in paragraph 88 of AASB 136. …
REVIEW IN PRONOUNCEMENT
Para IE68H
… Testing Subsidiary for impairment …
REVIEW IN PRONOUNCEMENT

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