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Section 27 – Impairment of Assets |
Ref |
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1. |
An entity shall disclose the following for each class of assets indicated in paragraph 27.33: a) the amount of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (or in the income statement, if presented) in which those impairment losses are included; and b) the amount of reversals of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (or in the income statement, if presented) in which those impairment losses are reversed. |
27.32 |
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2. |
a) An entity shall disclose the information required by paragraph 27.32 for each of the following classes of asset: b) inventories; c) property, plant and equipment (including investment property accounted for by the cost method); d) goodwill; e) intangible assets other than goodwill; f) investments in associates; and g) investments in joint ventures. |
27.33 |
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3. |
An entity shall disclose a description of the events and circumstances that led to the recognition or reversal of the impairment loss. |
27.33A |
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