CTHRepealedLegislation
AASB 116 - Property, Plant and Equipment - July 2004
ImpairmentImpairment
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Impairment
63 To determine whether an item of property, plant and equipment is impaired, an entity applies AASB 136. That Standard explains how an entity reviews the carrying amount of its assets, how it determines the recoverable amount of an asset, and when it recognises, or reverses the recognition of, an impairment loss.
64 [Deleted by the IASB]