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At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and
equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If
there is an indication of possible impairment, the recoverable amount of any asset or group of related
assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared
with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to
its recoverable amount and an impairment loss is recognised immediately in profit or loss.
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