Right-Of-Use (ROU) assets are non-financial assets in the scope of IAS 36. Unless it is tested on a standalone basis, an ROU asset is tested in combination with other assets in a Cash Generating Unit (CGU).
IFRS 16 may impact both the CGU's carrying amount and the way the recoverable amount of the CGU is measured. Elements to consider include:
In this article we illustrate these attention areas. Please download the PDF on this page.