A cash generating unit is defined in AASB 136 Impairment of Assets as the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
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Q39: Where the carrying amount of an asset
Q40: Deferred tax assets are subject to annual
Q41: If some or all of the output
Q42: Where an asset is measured using the
Q43: AASB 136 Impairment of Assets prohibits the
Q44: Cash-generating units should be identified consistently from
Q45: Where an asset is measured using the
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Q49: AASB 136 Impairment of Assets requires disclosures
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