Valuation Uncertainty
How uncertain the value estimate is.
Value in Use (VIU)
The present value of cash flows the entity expects from continuing to use the asset.
Value of Tax Amortisation Benefits (TAB)
The present value of tax savings from amortising the asset for tax.
Variance Analysis
Explaining differences between actual and expected results.
Vertical Analysis
Showing each financial statement item as a percentage of a total.