AAAG Application Guidance on IPSAS 26: Impairment of Cash-Generating Assets — English
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This guidance translate IPSAS 26 into practical public sector accounting guidance and explains how entities should identify cash-generating assets and cash-generating units, assess indicators of impairment, measure recoverable amount, recognise impairment losses, reverse impairment losses where appropriate, present impairment effects and prepare disclosures supported by illustrative examples, practical decision points, accounting entries and disclosure guidance.