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The document discusses the application of international accounting standards, specifically IPSAS-21 and IPSAS-26, in the public sector of Peru regarding the impairment of non-cash-generating assets and cash-generating assets. It outlines the procedures for estimating losses due to underutilization or damage, emphasizing the need to recognize impairment losses when the carrying amount exceeds the recoverable service amount. Practical examples illustrate how to determine fair value and use value to assess ass

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