A measure of recoverable amount that is calculated using either the ‘value in use’ (VIU) methodology or the ‘fair value...

The loss in value that occurs when the book value or carrying value of an asset (or a cash-generating unit)...

The loss in value that results from impairment. More specifically, it is the amount by which the carrying amount (book...

An impairment testing for goodwill with indefinite useful life. This testing is typically carried out on an annual basis, by...