Value in use: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Classify page.) |
(Add link.) |
||
| Line 11: | Line 11: | ||
*[[IAS 36]] | *[[IAS 36]] | ||
*[[Impairment]] | *[[Impairment]] | ||
*[[Impairment test]] | |||
*[[Present value]] | *[[Present value]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[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.
