4 paragraphs found in AASB 3
… Paragraph B7B sets out an optional test (the concentration test) to permit a simplified assessment of whether an … a business. An entity may elect to apply, or not apply, the test. An entity may make such an election separately for …
… fair value less costs of disposal for subsequent impairment testing. …
… The concentration test is met if substantially all of the fair value of the … group of similar identifiable assets. For the concentration test: (a) gross assets acquired shall exclude cash and cash …
… arising from the prior business combination and shall test goodwill for impairment in accordance with AASB 136 . …