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Reversing an impairment loss for a cash-generating unit
122. A reversal of an impairment loss for a cash-generating
unit shall be allocated to the assets of the unit, except
for goodwill, pro rata with the carrying amounts of those
assets. These increases in carrying amounts shall be treated
as reversals of impairment losses for individual assets and
recognised in accordance with paragraph 119.
123. In allocating a reversal of an impairment loss
for a cash-generating unit in accordance with paragraph 122,
the carrying amount of an asset shall not be increased above
the lower of:
(a) its recoverable
amount (if determinable); and
(b) the carrying amount
that would have been determined (net of amortisation or
depreciation) had no impairment loss been recognised for
the asset in prior periods. The amount of the reversal
of the impairment loss that would otherwise have been
allocated to the asset shall be allocated pro rata to
the other assets of the unit, except for goodwill.
Reversing an impairment loss
for goodwill
124. An impairment loss
recognised for goodwill shall not be reversed in a
subsequent period.
125. IAS 38 Intangible
Assets prohibits the recognition of internally generated
goodwill. Any increase in the recoverable amount of goodwill
in the periods following the recognition of an impairment
loss for that goodwill is likely to be an increase in
internally generated goodwill, rather than a reversal of the
impairment loss recognised for the acquired goodwill.
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