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Impairment

Impairment

by VincentDaniel, Feb. 2020

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3 Cards in this Set

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	Impairment (IFRS vs. ASPE)	Back (Definition)
	Cash Generating Units (CGU’s)	Smallest group of asset that generates independent cash flows (I.E. a vending machine)
	Recoverable Amount	Higher of: A. FV less cost of disposal B. Value in use

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