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The correct measure of the cash generating ability of a firm is:
Operating Segments
Parts of a company that engage in business activities yielding revenues and incurring expenses.
AASB 136 Impairment of Assets
A standard issued by the Australian Accounting Standards Board detailing the procedures for ensuring that assets are carried at no more than their recoverable amount, and how to record any impairment losses.
Impairment Losses
Financial losses recognized when the carrying amount of an asset exceeds its recoverable amount.
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