Which of the Following Is Not One of the Guidelines

Which of the following is not one of the guidelines in AASB 136 Impairment of Assets for identifying a cash-generating unit?

A) Consider how management makes decisions about continuing or disposing of the entity's assets and operations.
B) If the output of the group of assets can be sold internally,then these process can be used to measure the value in use of the group of assets.
C) If there is no active market for the output of the group of assets,the group constitutes a cash-generating unit.
D) Consider how management monitors the entity's operations,such as by product lines,business,individual locations,districts or regional areas.