13 paragraphs found in AASB 138
… life is determined to be finite. The licence would be tested for impairment in accordance with AASB 136 annually …
… its useful life is determined to be finite. It would be tested for impairment in accordance with AASB 136 annually …
… that the asset may be impaired. As a result, the entity tests the asset for impairment by comparing its recoverable …