Value in use: Difference between revisions
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imported>Doug Williamson (Create page. Source: IAS 36.) |
imported>Doug Williamson (Link with Cash flow page.) |
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==See also== | ==See also== | ||
* [[Cash flow]] | |||
*[[Cash-generating unit]] | *[[Cash-generating unit]] | ||
*[[IAS 36]] | *[[IAS 36]] | ||
*[[Impairment]] | *[[Impairment]] | ||
*[[Present value]] | *[[Present value]] | ||
Revision as of 09:29, 31 May 2017
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.
