17 paragraphs found in AASB 136
… In the case of an intangible asset, the term ‘amortisation’ is generally used instead of ‘depreciation’. The two terms have the same meaning. …
… with publicly available information about the long-term average growth rates for the markets in which A, B and … operate. However, the growth rate for C exceeds the long-term average growth rate for the market in which C operates. …
… inflation, future cash flows are estimated in nominal terms. If the discount rate excludes the effect of price … general inflation, future cash flows are estimated in real terms (but include future specific price increases or …
… The following terms are also used in this Standard with the meaning …
… The following terms are used in this Standard with the meanings specified: …
… to a difference in risks for different periods or to the term structure of interest rates. …
… exceeding the average historical growth rate over the long term (say, twenty years) for the products, industries, or …
… measuring recoverable amount. These requirements use the term ‘an asset’ but apply equally to an individual asset or …
… has a single asset (or a portfolio of assets) similar in terms of service potential and risks to the asset under …
… To determine the value in use for the Country A cash-generating … to be 3 per cent. This rate is lower than the average long-term growth rate for the market in Country A. (c) selects a …