An impairment test for goodwill with indefinite useful life. This test is typically carried out on an annual basis, by...
The loss in goodwill that may result from a host of internal and external sources. In accounting, this is recorded...
The loss in an entity's goodwill that occurs when the carrying value of the net assets of the entity or...
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 cost to sell; it is a type of net recoverable amount where the value...
The smallest identifiable group of assets that generates its own cash inflows. In other words, this unit (or group of...
It stands for cash generating unit; it is the smallest identifiable group of assets that generates its own cash inflows....
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...