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hi the interest rate impacts on impairment
the rule is we take the higher of the nsp and the value in use , the increase in interest rate will therefore affect the value in use i.e. the p.v of future cash flows will decline due to sharp discounting now if you apply this to the initial rule of carrying value must exceed recoverable amount (if value in use is the basis of recvrble amount) there is an impairment that exists hope this helps quite hard to explain this point but its more advancedagreed that the whole 50 weeks is incremental however think of it logically yo would only switch the heating on during winter and it says that out of the 50 weeks 25 weeks are related to the winter month hope this helps
Dnt knw about scenario planning but simulation is a technique that uses mathematical models to simulate risk + uncertainty for example a gambling machine is a simulation of winning/losing probabilities
