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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

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