528 paragraphs found in AASB 136
X could sell its products in an active market and, so, generate cash inflows that would be largely independent of the cash inflows from Y. Therefore, it is likely that X is a separate cash-generating unit, although part of its production is used by Y (see …
It is likely that Y is also a separate cash-generating unit. Y sells 80 per cent of its products to customers outside of the entity. Therefore, its cash inflows can be regarded as largely …
Internal transfer prices do not reflect market prices for X’s output. Therefore, in determining value in use of both X and Y, the entity adjusts financial budgets/forecasts to reflect management’s best estimate of future prices that could be achieved in …
It is likely that the recoverable amount of each plant cannot be assessed independently of the recoverable amount of the other plant because: (a) the majority of X’s production is used internally and could not be sold in an active market. So, cash inflows …
As a consequence, it is likely that X and Y together are the smallest group of assets that generates cash inflows that are largely …
Entity M produces a single product and owns plants A, B and C. Each plant is located in a different continent. A produces a component that is assembled in either B or C. The combined capacity of B and C is not fully utilised. M’s products are sold …