Skip to content

WP.CUONG.CC

Just another WordPress site

  • Home
  • IFRS Jargon
  • IFRS Box
  • Annual Reporting Posts
  • IFRSC Knowledge Base

Value in use

02/07/2020 by cuongtd

Value in use is the present value of the future cash flows expected to be derived from an asset or cash-generating unit. (IAS 36 6)

OR

The present value of estimated future cash flows expected to arise from the continuing use of an asset and from its disposal at the end of its useful life. (IFRS 5 Appendix A Definitions)

Categories Annual Reporting Posts
Fair value less costs to sell
IAS 36 Cash-generating units and goodwill

Recent Posts

  • When Tech Entrepreneurs Dream of Their Own States
  • The Data Leader’s Checklist for Leveraging Agentic AI
  • Dynamic Pricing & Corporate Governance: How Algorithms Became the Invisible Steering Wheel of Modern Markets
  • Nvidia: Inside the Engine Room of the AI Economy
  • When the Nervous System Misfires: What the Wall Street Vendor Breach Reveals About Modern Financial Governance

Recent Comments

    © 2025 WP.CUONG.CC • Built with GeneratePress