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dear tutor,
is increase in operating costs for any reason, an indicator of impairment, if so can you explain why?
Costs up = profit down = impairment indicator
But as always it’s a judgement call
so you mean sir a CGU/assets value in us will fall?
but even if i assume that value in use will fall, its not necessary that FV will fall too. And if FV is above carrying amount, then even if Value in use goes down, it won’t impair the asset.
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