Across
- 2. Reduction recognized when asset value falls. (4)
- 4. Rate used to discount future cash flows. (8)
- 6. Amount expected from disposal at end of useful life. (8)
- 10. Asset deterioration due to technological advancement. (11)
- 12. Indicator that an asset may have lost value. (10)
- 15. Value obtainable from selling an asset. (9)
- 16. Loss recognized in the statement of profit and loss. (10)
- 17. Decline in value of an asset. (10)
- 18. Value derived from future cash flows. (8)
- 19. Amount recoverable through sale or use, whichever is higher.(11)
Down
- 1. Asset with indefinite life requiring annual testing. (8)
- 3. Smallest identifiable group of assets generating cash inflows. (3)
- 5. Annual exercise to check for asset impairment. (4)
- 7. Future economic resource controlled by an entity. (5)
- 8. Period over which an asset is expected to be used. (10)
- 9. Assumptions used in impairment calculations. (8)
- 11. Asset value recorded in books. (8)
- 13. Market-based measurement under IND AS. (9)
- 14. Present value of expected future cash flows. (10)
- 15. Process of estimating future economic benefits. (10)