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Q.6 Irrespective of whether there is an indication of impairment, the recoverable amount always has to be calculated annually for the following assets or CGUS,
Q.6 Irrespective of whether there is an indication of impairment, the recoverable amount always has to be calculated annually for the following assets or CGUS, EXCEPT: Intangible assets not yet available for use. a. Ob. Intangible CGU with finite useful life. A CGU to which goodwill has been allocated. Oc. Intangible assets with indefinite useful lives
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