66 paragraphs found in AASB 136
… of A before those portions are integrated with B, C and D. Testing cash-generating units with goodwill for impairment …
… 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 …
… Paragraphs 80–103 explain how to deal with these assets in testing a cash-generating unit for impairment. …
… but has not been allocated to that unit, the unit shall be tested for impairment, whenever there is an indication that …
… goodwill has been allocated may be used in the impairment test of that unit in the current period provided all of the …
… statements for the year ending 31 December 20X3. Impairment Tests for Goodwill and Intangible Assets with Indefinite Lives Goodwill has been allocated for impairment testing purposes to three individual cash-generating …
… useful life or not yet available for use and goodwill to be tested for impairment, at least annually. Apart from when …
… For the purpose of impairment testing, goodwill acquired in a business combination shall, …
… 24 or 99 , be carried forward and used in the impairment test for that unit (group of units) in the current period …