Still calculating financial ratios manually?
Stop wasting time — let the computer do it!
IFRS Disclosure Guide
42. Notes - Impairment of assets
Disclosure of impairment of assets
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure of impairment loss and reversal of impairment loss | other | |
| Disclosure of impairment loss and reversal of impairment loss | ||
| Disclosure of impairment loss and reversal of impairment loss | ||
| Classes of assets | ||
| other | ||
| Property, plant and equipment | other | |
| Intangible assets other than goodwill | other | |
| Right-of-use assets | other | |
| Exploration and evaluation assets | other | |
| other | ||
| Investments accounted for using equity method | other | |
| Non-current assets or disposal groups classified as held for sale | other | |
| Other impaired assets | other | |
| Disclosure of impairment loss and reversal of impairment loss | ||
| Reversal of impairment loss recognised in profit or loss | ||
| Impairment loss recognised in other comprehensive income | ||
| Reversal of impairment loss recognised in other comprehensive income | ||
| Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit | other | |
| Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit | ||
| Individual assets or cash-generating units | ||
| Individual assets or cash-generating units | other | |
| Total for all individual assets or cash-generating units | other | |
| Impairment loss | ||
| Reversal of impairment loss | ||
| Recoverable amount of asset or cash-generating unit | ||
| Information whether recoverable amount of asset is fair value less costs of disposal or value in use | ||
| other | ||
| Description of level of fair value hierarchy within which fair value measurement is categorised | ||
| Level of fair value hierarchy within which fair value measurement is categorised | other | |
| Description of valuation techniques used to measure fair value less costs of disposal | ||
| Valuation techniques used to measure fair value less costs of disposal | other | |
| other | ||
| Discount rate used in previous measurement of fair value less costs of disposal | other | |
| Discount rate used in current estimate of value in use | other | |
| Discount rate used in previous estimate of value in use | other | |
| Disclosure of impairment loss recognised or reversed for cash-generating unit | other | |
| Disclosure of impairment loss recognised or reversed for cash-generating unit | ||
| Individual assets or cash-generating units | ||
| Individual assets or cash-generating units | other | |
| Total for all individual assets or cash-generating units | other | |
| Classes of assets | other | |
| Property, plant and equipment | other | |
| Intangible assets other than goodwill | other | |
| Right-of-use assets | other | |
| other | ||
| Goodwill | other | |
| Investments accounted for using equity method | other | |
| Non-current assets or disposal groups classified as held for sale | other | |
| Other impaired assets | other | |
| Segments | other | |
| Reportable segments | other | |
| Disclosure of impairment loss recognised or reversed for cash-generating unit | ||
| Impairment loss | ||
| Unallocated goodwill | ||
| Disclosure of information for cash-generating units | other | |
| Disclosure of information for cash-generating units | ||
| Disclosure of information for cash-generating units | ||
| Cash-generating units | other | |
| Total for all cash-generating units | other | |
| Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant | other | |
| Disclosure of information for cash-generating units | ||
| Intangible assets with indefinite useful life | ||
| Description of level of fair value hierarchy within which fair value measurement is categorised | ||
| Level of fair value hierarchy within which fair value measurement is categorised | other | |
| Description of valuation techniques used to measure fair value less costs of disposal | ||
| other | ||
| Growth rate used to extrapolate cash flow projections | other | |
| Discount rate applied to cash flow projections | other | |
| Amount by which unit's recoverable amount exceeds its carrying amount | ||
| Amount by which value assigned to key assumption must change in order for unit's recoverable amount to be equal to carrying amount | X.X |
Disclosure of impairment loss and reversal of impairment loss
Disclosure of impairment loss and reversal of impairment loss
Disclosure of impairment loss and reversal of impairment loss
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit
Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses
Description of nature of individual asset
Description of reportable segment to which individual asset belongs
Description of cash-generating unit
Description of current and former way of aggregating assets
Description of reasons for changing way cash-generating unit is identified
Description of change in valuation technique used to measure fair value less costs of disposal
Description of reasons for change in valuation technique used to measure fair value less costs of disposal
Description of key assumptions on which management has based determination of fair value less costs of disposal
Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses
Explanation of main classes of assets affected by impairment losses or reversals of impairment losses
Explanation of goodwill not allocated to cash-generating unit
Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant
Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant
Disclosure of information for cash-generating units
Disclosure of information for cash-generating units
Disclosure of information for cash-generating units
Description of basis on which unit's recoverable amount has been determined
Description of key assumptions on which management has based cash flow projections
Description of management's approach to determining values assigned to key assumptions
Explanation of period over which management has projected cash flows
Description of change in valuation technique used to measure fair value less costs of disposal
Description of justification for using growth rate that exceeds long-term average growth rate
Description of reasons for change in valuation technique used to measure fair value less costs of disposal
Description of key assumptions on which management has based determination of fair value less costs of disposal
Explanation of value assigned to key assumption
Disclosure of impairment loss and reversal of impairment loss
Disclosure of impairment loss and reversal of impairment loss
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit
Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses
Description of nature of individual asset
Description of reportable segment to which individual asset belongs
Description of cash-generating unit
Description of current and former way of aggregating assets
Description of reasons for changing way cash-generating unit is identified
Description of change in valuation technique used to measure fair value less costs of disposal
Description of reasons for change in valuation technique used to measure fair value less costs of disposal
Description of key assumptions on which management has based determination of fair value less costs of disposal
Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses
Explanation of main classes of assets affected by impairment losses or reversals of impairment losses
Explanation of goodwill not allocated to cash-generating unit
Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant
Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant
Disclosure of information for cash-generating units
Disclosure of information for cash-generating units
Disclosure of information for cash-generating units
Description of basis on which unit's recoverable amount has been determined
Description of key assumptions on which management has based cash flow projections
Description of management's approach to determining values assigned to key assumptions
Explanation of period over which management has projected cash flows
Description of change in valuation technique used to measure fair value less costs of disposal
Description of justification for using growth rate that exceeds long-term average growth rate
Description of reasons for change in valuation technique used to measure fair value less costs of disposal
Description of key assumptions on which management has based determination of fair value less costs of disposal
Explanation of value assigned to key assumption
International Financial Reporting Tool (IFRT)
Prepare our perfect financial statements according to IFRS requirements!
Read more about the reporting tool, or launch it now. it's FREE!
An easy way to get professional financial analysis in one click
Load financial statements → click "Get report" → Your report is ready.
No financial analysis knowledge required!