Respuesta :
Answer:
Yes, it is true of an asset held and used can provide important information about the future cash flows a company expects to generate from using the asset.
Explanation:
Companies are required to determine at each reporting date whether there is an indication that an asset or cash-generating unit (CGU) may be impaired under IAS 36 Impairment of Assets1. During the period, there have been major developments having negative repercussions in the technological, market, economic, or regulatory environment in which the organisation operates (or will take place in the near future). Such negative effects could be brought about by the transition to a lower-carbon economy. Therefore, while determining whether assets or CGUs may be affected, a corporation must take the effects of climate change into account. [IAS 36.9, 12(b)].
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