Document ID: chunk:federal_register_of_legislation:F2023C00180:reg:20:p6
Version: federal_register_of_legislation:F2023C00180
Segment Type: reg
Provision Reference: reg 20 (pt 6/17)
Character Range: 215841–220045

for European countries from which raw materials are purchased.
                                                                                                                                                     Value assigned to key assumption is consistent with external sources of information.                                                                                                                 Value assigned to key assumption is consistent with external sources of information.                                                                                                                                                                                                                        Value assigned to key assumption is consistent with external sources of information.
Key assumption                                                                                                                                       Budgeted market share                                                                                                                                                                                Budgeted market share
Basis for determining value(s) assigned to key assumption                                                                                            Average market share in period immediately before the budget period.                                                                                                                                 Average market share in period immediately before the budget period, increased each year for anticipated growth in market share.
                                                                                                                                                     Value assigned to key assumption reflects past experience. No change in market share expected as a result of ongoing product quality improvements coupled with anticipated increase in competition.  Management believes market share growth of 6% per year is reasonably achievable due to increased advertising expenditure, the benefits from the protection of the 10-year patent on C's primary product, and the expected synergies to be achieved from operating C as part of M's North American segment.
  (a) The key assumptions shown in this table for units A and B are only those that are used in the recoverable amount calculations for both units.

Compilation details
Accounting Standard AASB 136 Impairment of Assets (as amended)
Compilation details are not part of AASB 136.
This compiled Standard applies to annual periods beginning on or after 1 January 2023 but before 1 July 2026.  It takes into account amendments up to and including 15 December 2022 and was prepared on 6 February 2023 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB.  Instead, it is a representation of AASB 136 (August 2015) as amended by other Accounting Standards, which are listed in the table below.

Table of Standards
Standard     Date made    FRL identifier  Commence-ment date  Effective date          Application, saving or transitional provisions
                                                              (annual periods
                                                              … on or after …)
AASB 136     14 Aug 2015  F2015L01622     31 Dec 2017         (beginning) 1 Jan 2018  see (a) below
AASB 2016-4  27 Jun 2016  F2016L01173     31 Dec 2016         (beginning) 1 Jan 2017  see (b) below
AASB 2016-7  9 Dec 2016   F2017L00043     31 Dec 2016         (beginning) 1 Jan 2017  see (c) below
AASB 17      19 Jul 2017  F2017L01184     31 Dec 2022         (beginning) 1 Jan 2023  see (d) below
AASB 1060    6 Mar 2020   F2020L00288     30 Jun 2021         (beginning) 1 Jul 2021  see (e) below
AASB 2022-8  15 Dec 2022  F2023L00014     31 Dec 2022         (beginning) 1 Jan 2023  see (f) below
AASB 2022-9  15 Dec 2022  F2023L00015     30 June 2026        (beginning) 1 Jul 2026  not compiled*

   * The amendments made by this Standard are not included in this compilation, which presents the principal Standard as applicable to