The big picture of this chapter: Impairment
Definitions
A cash generating unit (CGU)
(Net) Carrying Amount (CA)
Value in Use (VIU)
Fair Value (FV)
Recoverable Amount (RA)
Impairment Loss
Excluded from the scope of IAS 36, Impairment of assets
Identifying an asset that may be impaired
Impairment testing in relation to intangible assets
Impairment testing in relation to goodwill
Indicators of asset impairment: external sources of information
Indicators of asset impairment: internal sources of information
Measuring RA
Steps to determine cash flows
Impairment loss
Cash-generating units
Steps to take - Cash generating unit
Recognition and measurement of impairment losses – goodwill
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