CTHRepealedLegislation
AASB 138 - Intangible Assets - July 2004
Recoverability of the Carrying Amount — Recoverability of the Carrying Amount — Impairment Losses
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Recoverability of the Carrying Amount – Impairment Losses
111 To determine whether an intangible asset is impaired, an entity applies AASB 136. That Standard explains when and 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 an impairment loss.