What does 100-103 require?

Corporate assets such as a headquarters or divisional building, computing equipment or a research centre do not generate independent cash inflows and cannot be fully attributed to any one unit, so an individual corporate asset has no determinable recoverable amount unless management has decided to sell it; a sign of impairment of a corporate asset is tested through the unit or group of units it serves. In testing a unit, the entity identifies all corporate assets relating to it. Where part of a corporate asset's carrying amount can be allocated reasonably and consistently to the unit, the unit is tested with that part included. Where it cannot, the unit is tested without it, then the smallest group of units that includes the unit under review and to which the corporate asset can reasonably be allocated is identified, and that group is tested with the allocated portion included, any loss being recognised under paragraph 104.

AASB 136 Impairment of Assets 100-103: Corporate assets...

Other controls in Cash-generating units, goodwill, corporate assets and non-controlling interests (paragraphs 65 to 108, Appendix C) – AASB 136 Impairment of Assets

104-108 Impairment loss for a unit: recognise it only when the unit's recoverable amount is below its carrying amount, allocate it first to goodwill and then to other assets pro rata by carrying amount, never reducing an asset below its fair value less disposal costs, its value in use or zero, whichever is highest, treating each reduction as an individual asset loss; recognise any remainder as a liability only if another Standard requires
66-73 Identify the cash-generating unit: where an individual asset's recoverable amount cannot be determined, test the smallest asset group with largely independent cash inflows, judged by how management monitors operations and makes continuation or disposal decisions; a group whose output could be sold on an active market is a unit even if the output is consumed internally, with transfer prices replaced by arm's length estimates; identify units consistently
74-79 Determine a unit's carrying amount on the same basis as its recoverable amount: include only assets attributable directly, or allocated reasonably, to the unit that produce its cash inflows, exclude recognised liabilities unless recoverable amount cannot be determined without them, and adjust for any other assets or liabilities included in the recoverable amount for practical reasons
80-87 Allocate acquired goodwill from the acquisition date to the units or groups of units expected to benefit from the combination's synergies, at the lowest level at which management monitors goodwill and no larger than an operating segment before aggregation; finish the allocation by the end of the following annual period; on disposal of an operation or a reorganisation, reallocate goodwill on relative values unless a better method is demonstrated
88-99 Test units with goodwill: a unit to which goodwill relates but is not allocated is tested when indicators arise, excluding goodwill; a unit with allocated goodwill is tested annually and on any indicator by comparing its carrying amount including goodwill with recoverable amount; test at the same time each year and within the year of acquisition, test individual assets and lower units first, and carry forward a prior calculation only under the three conditions
AppC-C1-C9 Partly owned units with goodwill: where non-controlling interests are measured at their proportionate share of net assets, gross up the unit's goodwill for the goodwill attributable to them before comparing with recoverable amount, allocate any loss between parent and non-controlling interests in the profit-sharing proportions, and recognise only the parent's share of a loss on unrecognised goodwill

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpoint All AASB 136 Impairment of Assets controls