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Funding a business
Non current assets and current fair value
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[QUOTE="Yakub02, post: 309737, member: 94426"] Allocation of an impairment loss on a disposal group IFRS 5 requires that if an impairment loss is recognised for a disposal group, the loss should be allocated to reduce the carrying amounts of those non-current assets in the disposal group (that are within the scope of the IFRS 5 measurement rules) in the following order: goodwill; then other non-current assets pro-rated on the basis of their carrying values Subsequent remeasurement Subsequent remeasurement of the non-current asset (or disposal group) might lead to: a further impairment loss - which must be recognised; or a gain - which is recognised but only to the extent that it is covered by a previously recognised impairment loss. [/QUOTE]
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