Examlex
A user becomes paranoid, is physically exhausted, appears confused, may have tactile hallucinations, and may become violent. These effects describe psychosis.
AASB 136
The Australian Accounting Standards Board standard that deals with impairment of assets, requiring assets to be carried at no more than their recoverable amount.
Value In Use
The present value of the future cash flows expected to be derived from an asset, used in impairment testing.
Present Value
The present value of an amount of money or series of cash flows expected in the future, calculated using a particular interest rate.
Future Cash Flows
are the estimated amounts of money expected to be received or paid out by a business over future periods as a result of its operational activities.
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