Acquisition cash flows are allocated among groups on a basis that is systematic and rational, following B35A to B35B, unless the entity uses the paragraph 59(a) option under the PAA to expense them. Cash flows paid ahead of recognising the related group, or for which another Standard already requires a liability, are recognised as an asset, one for each related group, and derecognised once they enter the measurement of that group. At each reporting date, where facts and circumstances point to impairment (B35D), the entity assesses whether the asset is recoverable, charges any impairment to profit or loss and reverses it to the extent conditions improve.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.