Proof from inner reporting that suggests that an asset can be impaired consists of the existence of:

the amount by which the unit’s (team of models’) recoverable sum exceeds its carrying amount of money.

The list in paragraph 12 is just not exhaustive. An entity may perhaps recognize other indications that an asset might be impaired and these would also call for the entity to find out the asset’s recoverable sum or, in the situation of goodwill, complete an impairment take a look at in accordance with paragraphs eighty⁠–⁠99.

The entity is testing the mine for impairment. The cash‑building device to the mine may be the mine in general. The entity has acquired a variety of provides to purchase the mine in a price of close to CU800.

the level from the honest worth hierarchy (see IFRS thirteen) inside which the truthful benefit measurement of the asset (cash‑producing unit) is categorised in its entirety (devoid of bearing in mind if the ‘fees of disposal’ are observable);

if recoverable volume is good benefit much less expenses of disposal, the extent with the good value hierarchy (from IFRS thirteen Honest Value Measurement) in which the fair price measurement is categorised, the valuation approaches used to measure honest price significantly less charges of disposal and The true secret assumptions Utilized in the measurement of honest worth measurements categorised inside of 'Degree 2' and 'Degree 3' of the good price hierarchy*

a adjust in The premise for recoverable total (ie regardless of whether recoverable amount of money relies on truthful value less prices of disposal or price in use);

If there is a sign that an impairment reduction recognised for 36 cash an asset other than goodwill may now not exist or may have decreased, this will suggest that the remaining helpful life, the depreciation (amortisation) process or the residual worth could should be reviewed and adjusted in accordance Along with the IFRS applicable on the asset, even if no impairment loss is reversed for the asset.

Cash on the quilt of Cash Box journal, September 7, 1957 Early in his profession, Cash was specified the teasing nickname "the Undertaker" by fellow artists on account of his habit of carrying black apparel. He said he chose them as they were being simpler to preserve searching clear on extensive tours.[43]

Cash's friendship with Billy Graham[ninety one] resulted in his creation of a film with regard to the life of Jesus, Gospel Street: A Story of Jesus, which Cash co-wrote and narrated. It had been introduced in 1973. Cash viewed the movie as a statement of his individual religion rather then a way of proselytizing.[ninety two]

Assess the carrying amount of that team of cash‑building models, including the portion of the carrying volume of the company asset allocated to that team of models, Using the recoverable volume of the group of units. Any impairment loss shall be recognised in accordance with paragraph 104.

He regularly done in solely black satisfies having a very long, black, knee-length coat. This outfit stood in contrast to your rhinestone satisfies and cowboy boots worn by many of the major place functions of his day.

there are observable indications which the asset’s price has declined throughout the period appreciably more than might be expected because of the passage of time or standard use.

the carrying quantity of the expenditure while in the independent monetary statements exceeds the carrying quantities within the consolidated monetary statements of the investee’s Web property, like linked goodwill; or