23 paragraphs found in AASB 136
… the unit’s (group of units’) recoverable amount has been determined (ie value in use or fair value less costs of … sensitive. (ii) a description of management’s approach to determining the value(s) assigned to each key assumption, … for using any growth rate that exceeds the long-term average growth rate for the products, industries, 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 …
… A cash-generating unit at the beginning of 20X2 Year Long-term growth rates Future cash flows Present value factor at …