UK VPGA 1 Valuation for financial reporting: general matters

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Overview 1 FRS 102 section 27 (and IAS 36) covers the ‘impairment’ of assets, a situation that arises where the ‘carrying amount’ (i.e. the figure at which the asset appears in the relevant financial statement) exceeds the ‘recoverable amount’ (i.e. the figure that could be recovered through the continuing use or sale of the asset)....

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