IPSAS 21—IMPAIRMENT OF NON-CASH-GENERATING ASSETS
asset’s fair value less costs to sell and its value in use. Useful life is either: (a) The period of time over which an asset is expected to be used by the entity; or (b) The number of production or similar units expected to be obtained from the asset by the entity. Value in use of a non-cash-generating asset is the present value of the
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