Page 199 - F1 Integrated Workbook STUDENT 2018

Non-current assets – IAS 23, IAS 38 & IAS 36

3.3 Disclosure

IAS 36 Impairment of Assets, requires the following disclosure requirements:

For each class of property, plant and equipment:

 The amount of impairment losses recognised in the statement of profit or loss
during the period and where it has been included, i.e. which expense category.

 The amount of reversals for impairment losses recognised in the statement of
profit or loss during the period and where it has been included.

 The amount of impairment losses recognised directly in equity during the
period.

 The amount of reversals of impairment losses recognised directly in equity
during the period.

189