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Impairment decline: the quantity by which the carrying number of an asset or cash-generating device exceeds its recoverable volumeIllustrative Instance 5 illustrates the outcome of a foreseeable future restructuring on a price in use calculation.no impairment decline is recognised to the asset When the connected cash‑making unit is just not impa
the amount by which the value assigned to The real key assumption have to change, right after incorporating any consequential consequences of that change on the opposite variables used to measure recoverable volume, to ensure that the device’s (group of units’) recoverable amount being equivalent to its carrying total.The record label denied it
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