A measure of recoverable amount that is calculated using either the ‘value in use’ (VIU) methodology or the ‘fair value...
A type of net recoverable amount where the value of an asset is defined as the difference between its fair...
It stands for fair value less costs of disposal; it is a type of net recoverable amount where the value...
In connection with assets (tangible assets / fixed assets or intangible asset such as goodwill), it is the amount that...
The loss in value that occurs when the book value or carrying value of an asset (or a cash-generating unit)...
The loss in value that results from impairment. More specifically, it is the amount by which the carrying amount (book...
It stands for deferred tax liability; the sums of income taxes that an entity expects to pay in future periods...
The sums of income taxes that an entity expects to pay in future periods in relation to taxable temporary differences....
It stands for deferred tax asset; the sums of income tax that an entity can recover in the future. These...
The sums of income tax that an entity can recover in the future. These income taxes are typically recorded as...