CERTYNEX IFRS ACADEMY

Panifor is calculating the value in use of an industrial bread production line. Which of the following cash flows must be included in the projections? (several answers)

Collection of the trade receivables in the statement of financial position at the test date

Cash receipts from future sales of the line's products

Future overheads that can be directly attributed or reasonably allocated to the line

Payment of supplier invoices already recognised as payables at the test date

Day-to-day servicing expenditure on the line

The net cash flow expected from disposing of the line at the end of its useful life