Description of line product(s) in assertion of comprehensive revenue where impairment losses recognised in financial gain or decline are bundled Disclosure Text
If the recoverable number of the device exceeds the carrying number of the unit, the unit plus the goodwill allotted to that device isn't impaired
the amount of impairment losses recognised in financial gain or decline and in other detailed money in the course of the period of time.
Even when portion or all the output produced by an asset or a group of property is utilized by other units of the entity (for example, products and solutions at an intermediate stage of the production process), this asset or team of property sorts a different cash‑producing unit In the event the entity could provide the output on an Lively current market. It is because the asset or group of assets could create cash inflows that might be mostly independent of your cash inflows from other assets or groups of belongings.
an entity makes use of prices prevailing for the date with the estimate for similar property which have attained the top of their helpful lifetime and have operated beneath situations similar to All those by which the asset might be used.
Description of causes for alter in valuation method used to evaluate truthful price much less prices of disposal Disclosure Text
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If there is a sign that an impairment reduction recognised for an asset apart from goodwill may possibly not exist or can have reduced, this might show which the remaining helpful daily life, the depreciation (amortisation) method or perhaps the residual value may possibly should be reviewed and altered in accordance With all the IFRS applicable on the asset, even if no impairment loss is reversed for the asset.
When the intangible asset would not create cash inflows from continuing use that are mostly unbiased of Individuals from other property or teams of property which is as a result examined for impairment as part of the cash‑producing device to which it belongs, the assets and liabilities building up that device haven't altered substantially given that the most recent recoverable volume calculation;
determined by an analysis of occasions that have happened and circumstances that have transformed since the most recent recoverable amount of money calculation, the probability that a recent recoverable amount of money determination could be a lot less than the asset’s carrying amount is remote.
Description of administration's approach to figuring out values assigned to critical more info assumptions Disclosure Textual content
Projections of cash outflows include Individuals with the day‑to‑day servicing from the asset and long run overheads that could be attributed instantly, or allocated on an inexpensive and constant basis, to the use of the asset.
you will discover observable indications which the asset’s price has declined during the interval substantially much more than could be predicted due to the passage of time or standard use.
In case the aggregation of property for figuring out the cash‑generating device has transformed For the reason that earlier estimate from the cash‑making device’s recoverable volume (if any), a description of the present and previous method of aggregating assets and The explanations for modifying the way the cash‑producing device is discovered.
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