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Hey there Could anyone help me regarding the interpretation of a few aragraphs in IAS 36? 1) Paragraph 130/131: -What is the difference between these two paragraphs and how can a company decide to apply 130 instead of 131? I am asking because 131 states that each CGU must disclose the respective inf...

Thank you. I am sorry for bothering again but a few more questions came up. -What exactely does IAS 36.134 mean by key assumptions and the respective required descriptionof the approach? I assume that the discount rate, terminal growth rate etc. aren't key assumptions because IAS 36.134 requires the...

Thank you very much! Regarding the second part: -IAS 36.134.e states that one must disclose the growth rate, period, discount rates if the method FVLCD is measured using DCF projections. However, it is not mentioned whether one has to give additional information (e.g. explanation for period > 5 yrs)...

Dear all I have two questions regarding the disclosure rules in IAS 36. -Does IAS 36.134, in addition to IAS 36.130, also apply for a CGU which recognizes or reverses an impairment loss? Or is in that case IAS 36.134 obsolete and a company has to fullfil only the requirements of IAS 36.130? -If FVLC...