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IAS 36 - Value in use applying the appropriate discount rate

The articles in our ‘Insights into IAS 36’ series have been written to assist preparers of financial statements and those charged with the governance of reporting entities understand the requirements set out in IAS 36, and revisit some areas where confusion has been seen in practice.

This article is the final in a three-part series on Step 4 of the impairment review on estimating the recoverable amount and discusses how to estimate an appropriate discount rate in value in use (VIU) calculations.

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