doc__table__1462

| 22 | Recoverable amount is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. If this is the case, recoverable amount is determined for the cash-generating unit to which the asset belongs (see paragraphs 65-103), unless either: (a) the asset's fair value less costs to sell is higher than its carrying amount; or (b) the asset's value in use can be estimated to be close to its fair value less costs to sell and fair value less costs to sell can be determined.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.