· Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less

Page 1 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=1' data-page='1' class='cut-thumb lazyload' alt='Page 1: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/1.jpg' width='140' height='200' /> Page 2 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=2' data-page='2' class='cut-thumb lazyload' alt='Page 2: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/2.jpg' width='140' height='200' /> Page 3 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=3' data-page='3' class='cut-thumb lazyload' alt='Page 3: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/3.jpg' width='140' height='200' /> Page 4 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=4' data-page='4' class='cut-thumb lazyload' alt='Page 4: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/4.jpg' width='140' height='200' /> Page 5 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=5' data-page='5' class='cut-thumb lazyload' alt='Page 5: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/5.jpg' width='140' height='200' /> Page 6 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=6' data-page='6' class='cut-thumb lazyload' alt='Page 6: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/6.jpg' width='140' height='200' /> Page 7 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=7' data-page='7' class='cut-thumb lazyload' alt='Page 7: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/7.jpg' width='140' height='200' /> Page 8 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=8' data-page='8' class='cut-thumb lazyload' alt='Page 8: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/8.jpg' width='140' height='200' /> Page 9 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=9' data-page='9' class='cut-thumb lazyload' alt='Page 9: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/9.jpg' width='140' height='200' /> Page 10 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=10' data-page='10' class='cut-thumb lazyload' alt='Page 10: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/10.jpg' width='140' height='200' /> Page 11 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=11' data-page='11' class='cut-thumb lazyload' alt='Page 11: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/11.jpg' width='140' height='200' /> Page 12 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=12' data-page='12' class='cut-thumb lazyload' alt='Page 12: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/12.jpg' width='140' height='200' /> Page 13 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=13' data-page='13' class='cut-thumb lazyload' alt='Page 13: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/13.jpg' width='140' height='200' /> Page 14 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=14' data-page='14' class='cut-thumb lazyload' alt='Page 14: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/14.jpg' width='140' height='200' /> Page 15 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=15' data-page='15' class='cut-thumb lazyload' alt='Page 15: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/15.jpg' width='140' height='200' /> Page 16 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=16' data-page='16' class='cut-thumb lazyload' alt='Page 16: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/16.jpg' width='140' height='200' /> Page 17 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=17' data-page='17' class='cut-thumb lazyload' alt='Page 17: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/17.jpg' width='140' height='200' /> Page 18 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=18' data-page='18' class='cut-thumb lazyload' alt='Page 18: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/18.jpg' width='140' height='200' /> Page 19 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=19' data-page='19' class='cut-thumb lazyload' alt='Page 19: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/19.jpg' width='140' height='200' /> Page 20 <img data-url='document/impairment-is-measured-as-the-difference-between-the-carrying-amount-of-an-asset.html?page=20' data-page='20' class='cut-thumb lazyload' alt='Page 20: · Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less' loading='lazy' src='data:image/gif;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABCAYAAAAfFcSJAAAADUlEQVR42mNk+P+/HgAFhAJ/wlseKgAAAABJRU5ErkJggg==' data-src='https://reader033.cupdf.com/reader033/viewer/2022042014/5e73be3098d4a631a22baad4/html5/thumbnails/20.jpg' width='140' height='200' />

· Impairment is measured as the difference between the carrying amount of an asset and its recoverable amount. Recoverable amount of an asset is the higher of its fair value less

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