66 paragraphs found in AASB 136
… the requirements in paragraph 80 results in goodwill being tested for impairment at a level that reflects the way an …
… a whole) to its recoverable amount. Schedule 5. Impairment testing the smallest group of cash-generating units to which …
… and Asia. Goodwill has been allocated for impairment testing purposes to three individual cash-generating …
… and Asia. Goodwill has been allocated for impairment testing purposes to three individual cash-generating …
… includes goodwill within its carrying amount, it must be tested for impairment annually, or more frequently if there …
… includes goodwill within its carrying amount, it must be tested for impairment annually, or more frequently if there …
… the cash-generating unit for the purposes of impairment testing, Subsidiary becomes part of a larger cash-generating …
… unit to which goodwill has been allocated shall be tested for impairment annually, and whenever there is an …
… includes goodwill within its carrying amount, it must be tested for impairment annually, or more frequently if there …
… amount or, in the case of goodwill, perform an impairment test in accordance with paragraphs 80–99 . …