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The asset is also able to be impaired or increased due to a betterment as it is under ASPE. The main difference here is that
The asset is also able to be impaired or increased due to a betterment as it is under ASPE. The main difference here is that under IFRS the asset is measured each period for impairment whereas under ASPE it is only measured again if there is an indicator of impairment. cpa canada
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