Estimates utilized to evaluate recoverable quantities of cash‑building models made up of goodwill or intangible belongings with indefinite useful life

the amount by which the unit’s (team of models’) recoverable sum exceeds its carrying volume.

foundation cash stream projections on The latest economic budgets/forecasts approved by administration, but shall exclude any estimated future cash inflows or outflows envisioned to come up from future restructurings or from improving upon or boosting the asset’s efficiency.

The amount of the impairment decline that would if not are allocated to the asset shall be allocated Professional rata to the other property from the device (group of models).

As outlined in paragraph six, an asset’s cash‑creating unit is definitely the smallest group of assets that features the asset and generates cash inflows which have been mostly independent with the cash inflows from other belongings or teams of belongings.

Cash circulation projections should really relate towards the asset in its present-day ailment – potential restructurings to which the entity will not be fully commited and expenditures to boost or greatly enhance the asset's efficiency should not be expected. [IAS read more 36.forty four]

symbolize the bottom level in the entity at which the goodwill is monitored for inside administration functions; and

Disclosure of information for impairment decline recognised or reversed for particular person asset or cash-creating unit [textual content block] Disclosure Text block

An entity shall disclose the next information to the mixture impairment losses as well as the mixture reversals of impairment losses recognised over the interval for which no information is disclosed in accordance with paragraph a hundred thirty:

Cash's friendship with Billy Graham[91] brought about his manufacture of a film in regards to the life of Jesus, Gospel Street: A Tale of Jesus, which Cash co-wrote and narrated. It had been launched in 1973. Cash viewed the movie as an announcement of his individual faith instead of a method of proselytizing.[ninety two]

the dividend exceeds the entire comprehensive money on the subsidiary, joint venture or associate in the period of time the dividend is declared.

may be determined just for the cash‑making device to which the device belongs (the creation line).

for good benefit measurements categorised in just Amount two and Degree 3 of the fair benefit hierarchy, an outline on the valuation strategy(s) used to measure good price considerably less charges of disposal.

 are assets besides goodwill that contribute to the long run cash flows of both of those the cash‑creating device under overview as well as other cash‑making models.