AN UNBIASED VIEW OF 36 CASH

 Paragraph 102 of IAS 36 then necessitates the recoverable amount of M as a whole (ie the smallest group of cash‑creating models that features the investigate centre) to generally be in comparison with its carrying total, like both of those the headquarters setting up as well as study centre. At the end of 20X0 and 20X1, the value in use of