66 paragraphs found in AASB 136
… in each country, each of those activities must be tested for impairment annually or more frequently if there …
… At the end of 20X0, entity F tests a machine for impairment. The machine is a …
… and from previous business combinations, it must be tested for impairment annually, or more frequently if there …
… At the end of 20X0, entity K tests a plant for impairment. The plant is a cash-generating …
… 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 …
… 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 …
… in which M operates. Therefore, M conducts impairment tests of each of its cash-generating units. At the end of …
… in each country, each of those activities must be tested for impairment annually or more frequently if there …
… and from previous business combinations, it must be tested for impairment annually, or more frequently if there …