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IFRS Notes

13607


Estimating future cash flows


IAS 36-pr50
(1) and (2) are not included in the estimation of future cash flows

(1) cash flows from financing activities
(2) income tax: payments and receipts


IAS 36-pr54
Foreign currency cash flows are translated using (3)

(3) spot exchange rate at (3a)
(3a) date of calculating the value in use
 

   
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