i want understand " value in use " under AIs 36?

Answer 1

Value in use is the present value of the future cash flows expected to be derived from an asset or cash-generating unit. First, you have to identify the asset you want to test for impairment. If the asset is not separately identifiable, you next look for the CGU (discussed at an earlier question of yours). Having identified the asset or CGU, you next identify the cash flows expected to be derived from it. If the asset you're testing is, say, a building, you have to estimate the net cash flows expected to be derived from its continuous use and from its disposal. That might be the rental stream expected, less the cost of maintaining the building. Having ascertained the expected future cash flows, you have to apply the appropriate discount rate to them in order to arrive at the present value of those cash flows.

31. Estimating the value in use of an asset involves the following steps:
(a) estimating the future cash inflows and outflows to be derived from continuing use of the asset and from its ultimate disposal; and
(b) applying the appropriate discount rate to those future cash flows.
39. Estimates of future cash flows shall include:
(a) projections of cash inflows from the continuing use of the asset;
(b) projections of cash outflows that are necessarily incurred to generate the cash inflows from continuing use of the asset (including cash outflows to prepare the asset for use) and can be directly attributed, or allocated on a reasonable and consistent basis, to the asset; and
(c) net cash flows, if any, to be received (or paid) for the disposal of the asset at the end of its useful life.
55. The discount rate (rates) shall be a pre-tax rate (rates) that reflect(s) current market assessments of:
(a) the time value of money; and
(b) the risks specific to the asset for which the future cash flow estimates have not been adjusted.

You should look at Example 6 right at the end of IAS 36 to see how value in use is calculated.

Answer 2

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Answer 3

Als 36 can mean a lot of things and a better answer can be provided with more detail provided.