Value in use: Difference between revisions
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imported>Doug Williamson (Create page. Source: IAS 36.) |
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''IAS 36 - impairment of assets'' | ''IAS 36 - impairment of assets''. | ||
(VIU). | (VIU). | ||
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==See also== | ==See also== | ||
* [[Cash flow]] | |||
*[[Cash-generating unit]] | *[[Cash-generating unit]] | ||
*[[IAS 36]] | *[[IAS 36]] | ||
*[[Impairment]] | *[[Impairment]] | ||
*[[Impairment test]] | |||
*[[Present value]] | *[[Present value]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 10:30, 11 October 2023
IAS 36 - impairment of assets.
(VIU).
Value in use is the present value of the future cash flows expected to be derived from an asset or cash-generating unit.
