CERTYNEX IFRS ACADEMY

Which of the following are entity-specific factors, not available to other market participants, that value in use may reflect whereas fair value does not reflect them? (several answers)

The assumptions market participants would use to set a price

Synergies between the asset being tested and other assets of the entity

A legal right specific to the entity that holds the asset

The price observed in recent transactions on identical assets

A tax benefit specific to the current owner of the asset