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AASB 136 Proposes Factors That May Indicate the Existence of Asset

Question 34

Multiple Choice

AASB 136 proposes factors that may indicate the existence of asset impairment.Which of the following is not one of those factors?


A) Evidence of obsolescence or physical damage to an asset
B) Changes in interest rates that would reduce fair value calculations involving future cash flows
C) The carrying amount of net assets exceeds the entity's market capitalisation
D) None of the above, i.e., all are factors that may indicate the existence of impairment

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