17 paragraphs found in AASB 136
… 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. …
… 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 …
… 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 …
… 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 …
… 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. …
… At the end of 20X0, entity F tests a machine for impairment. The machine is a …
… At the end of 20X0, entity K tests a plant for impairment. The plant is a cash-generating …
… in which M operates. Therefore, M conducts impairment tests of each of its cash-generating units. At the end of …
… for use. Therefore, this Standard requires an entity to test for impairment, at least annually, the carrying amount …
… amount or, in the case of goodwill, perform an impairment test in accordance with paragraphs 80–99 . …