4 paragraphs found in AASB 1
… to the equity method, a first-time adopter shall test for impairment the investment in accordance with …
… to Australian Accounting Standards, an entity shall test for impairment in accordance with AASB 136 each item …
… volumes or reserve values as of that date. The entity shall test exploration and evaluation assets and assets in the …
… be impaired, the first-time adopter shall apply AASB 136 in testing the goodwill for impairment at the date of … by AASB 136, in revaluation surplus). The impairment test shall be based on conditions at the date of transition …