Examlex
Between 2006 and 2009,our current account deficit
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.
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.
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