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Describe the appearance of a pathologic Q wave.
AASB 136
The Australian Accounting Standards Board standard concerning the impairment of assets, requiring entities to ensure that asset carrying values are not more than their recoverable amounts.
Value In Use
The current worth of the anticipated future cash flows from an asset or a unit that generates cash.
Future Cash Flows
Estimated monetary gains or losses that will be realized by an entity in the future.
Discount Rate
The interest rate used in discounted cash flow analysis to determine the present value of future cash flows.
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