b)the standard period between the issue of the claim form and the hearing is to be not more than 8 weeks; and Where the defence is received after the period set out in rule 55.43 has expired but before a request is filed in accordance with paragraph (2), paragraph (1) still applies. b) the period of notice, if any, to be given to the claimant and the method of service of any such notice. To test for impairment, goodwill must be allocated to each of the acquirer's cash-generating units, or groups of cash-generating units, that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units or groups of units. Each unit or group of units to which the goodwill is so allocated shall: [IAS 36.80]

a)the claimant may make the claim at any County Court hearing centre, unless paragraph (2) applies or an enactment provides otherwise; Emphasize the importance of appropriately identifying the specified good or service (which could be a right to a good or service to be provided by another party) that will be transferred to the customer. To ensure that assets are carried at no more than their recoverable amount, and to define how recoverable amount is determined. Scope for investments in subsidiaries, joint ventures or associates, the carrying amount is higher than the carrying amount of the investee's assets, or a dividend exceeds the total comprehensive income of the investee h)“a Renting Homes possession claim” means a claim for the recovery of possession of a dwelling under the 2016 Act;If a market-determined asset-specific rate is not available, a surrogate must be used that reflects the time value of money over the asset's life as well as country risk, currency risk, price risk, and cash flow risk. The following would normally be considered: [IAS 36.57] In a possession claim against trespassers rule 15.2 does not apply and the defendant need not file a defence. Mixed number. This is a way of expressing an improper fraction by simplifying it to whole units and a smaller overall fraction. It's an integer (whole number) and a proper fraction.

If an IPO is not served within the time limit specified by this rule, the claimant may apply to the court for directions for the claim for possession to continue under Section I of this Part.d)enable the parties to make certain applications or take further steps in relation to the claim electronically;

c)the claim is a claim under section 170, section 178, section 186, section 191 or section 199 29 of the 2016 Act, where a defence based on the defendant’s Convention rights is raised. If the preceding rule is applied, further allocation of the impairment loss is made pro rata to the other assets of the unit (group of units). Reversal of an impairment loss If fair value less costs of disposal cannot be determined, then recoverable amount is value in use. [IAS 36.20] The discount rate should not reflect risks for which future cash flows have been adjusted and should equal the rate of return that investors would require if they were to choose an investment that would generate cash flows equivalent to those expected from the asset. [IAS 36.56]Reversal of an impairment loss is recognised in the profit or loss unless it relates to a revalued asset [IAS 36.119] f)“an occupation contract” is a tenancy or licence that is an occupation contract under section 7 of the 2016 Act; Carrying amount: the amount at which an asset is recognised in the balance sheet after deducting accumulated depreciation and accumulated impairment losses