66 paragraphs found in AASB 136
… 50 650 Impairment loss arising from the first step of the test – (30) (3) (13) – (46) Carrying amount after the first step of the test 100 120 197 137 50 604 Recoverable amount …
… the present value of the restoration costs. The entity is testing the mine for impairment. The cash-generating unit …
… indefinite useful lives have been allocated for impairment testing purposes. …
… loss may have increased/decreased. Example 7 Impairment testing cash-generating units with goodwill and …
… IE44 6 Treatment of future costs IE54 7 Impairment testing cash-generating units with goodwill and …
… the present value of the restoration costs. The entity is testing the mine for impairment. The cash-generating unit …
… revalued assets of NFP entities would still need to be tested for impairment if an impairment trigger were present. …
… a whole) to its recoverable amount. Schedule 5. Impairment testing the smallest group of cash-generating units to which … 50 650 Impairment loss arising from the first step of the test – (30) (3) (13) – (46) Carrying amount after the first step of the test 100 120 197 137 50 604 Recoverable amount …
… of Subsidiary, excluding goodwill, is CU1,350. Schedule 1. Testing Subsidiary for impairment at the end of 20X3 End …