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Value-in-use is the net present value (NPV) of a cash flow or other benefits that an asset generates for a specific owner under a specific use.
Standards, Applications & Measurement
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value use asset market higher investment benefits present cash specific generally less lower international valuation standards impairment testing accountancy financial
| Subject | Predicate | Object | Confidence | Src |
|---|---|---|---|---|
| Value-in-use | is a | net present value | 0.90 | text |
| Value-in-use | related to International Valuation Standards | The | 0.60 | section |
| Value-in-use | related to International Valuation Standards | International Valuation Standards | 0.60 | section |
| Value-in-use | related to International Valuation Standards | IVS | 0.60 | section |
| Value-in-use | related to International Valuation Standards | International Financial Reporting Standards | 0.60 | section |
| Value-in-use | related to International Valuation Standards | As | 0.60 | section |
| Value-in-use | related to International Valuation Standards | IVS2 | 0.60 | section |
| Value-in-use | related to International Valuation Standards | Whereas IFRSs | 0.60 | section |
| Value-in-use | related to International Valuation Standards | IVSs | 0.60 | section |
| Value-in-use | related to International Valuation Standards | Market Value | 0.60 | section |
| Value-in-use | related to International Valuation Standards | Investment Value | 0.60 | section |
| Value-in-use | related to Use in impairment testing | In | 0.60 | section |
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