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13606


Value in use


IAS 36-pr30
Calculation of the value in use reflect the following elements
(1) future cash flow from asset
(2) variations in amount and timing
(3) discounted by risk-free rate of interest
(4) other factors

IAS 36-pr31
Steps of the value in use calculation

Step 1: estimate future cash flows
Step 2: apply discount rate
 

   
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