【多选题】In accordance with IAS 36 Impairment of Assets, when determining the fair value of an asset less costs of disposal or its value in use, which the following statements is not correct?
A.
The costs of reorganizing a business following the disposal of an asset should be deducted from its fair value.
B.
An asset’s fair value less costs of disposal excludes legal costs that would be incurred in the course of disposing of the asset.
C.
When determining the value in use, cash flow projections based on budgets or forecasts should not exceed a maximum of 10 years.
D.
When determining value in use, risks specific to the asset should be incorporated in either the discount rate or the estimated future cash flows.