An value/ amount that is equal to the higher of an asset's fair value less costs to sell and its...

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

In connection with assets (tangible assets / fixed assets or intangible asset such as goodwill), it is the amount that...

An asset evaluation method that builds on the assumption that the value of an asset can be measured in terms...

An asset evaluation method that builds on the assumption that the value of an asset can be measured in terms...