23 paragraphs found in AASB 136
… measuring recoverable amount. These requirements use the term ‘an asset’ but apply equally to an individual asset or …
… XYZ The recoverable amount of operation XYZ has been determined based on a value in use calculation. That … cent growth rate. This growth rate does not exceed the long-term average growth rate for the market in which XYZ … Unit C The recoverable amount of unit C has also been determined based on a value in use calculation. That …
… has a single asset (or a portfolio of assets) similar in terms of service potential and risks to the asset under …
… To determine the value in use for the Country A cash-generating … to be 3 per cent. This rate is lower than the average long-term growth rate for the market in Country A. (c) selects a …
… To determine the value in use for the Country A cash-generating … to be 3 per cent. This rate is lower than the average long-term growth rate for the market in Country A. (c) selects a …
… Paragraphs 8–17 specify when recoverable amount shall be determined. These requirements use the term ‘an asset’ but apply equally to an individual asset or … recoverable amount. These requirements also use the term ‘an asset’ but apply equally to an individual asset and …
… be justified. This growth rate shall not exceed the long-term average growth rate for the products, industries, or …
… in these market rates. For example, increases in short-term interest rates may not have a material effect on the …
… unit in prior periods. These requirements use the term ‘an asset’ but apply equally to an individual asset or …
… Year Long-term growth rates Future cash flows Present value factor at …