IAS 36 - Impairment of Assets

# Reference Concept Name
1 IAS 36 129 a ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory
2 IAS 36 126 ifrs-full:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable
3 IAS 36 126 ifrs-full:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory
4 IAS 36 126 ifrs-full:ClassesOfAssetsMember
5 IAS 36 126 ifrs-full:ClassesOfAssetsAxis
6 IAS 36 126 a ifrs-full:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded
7 IAS 36 126 a ifrs-full:ImpairmentLossRecognisedInProfitOrLoss
8 IAS 36 126 b ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLoss
9 IAS 36 126 b ifrs-full:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed
10 IAS 36 126 c ifrs-full:ImpairmentLossRecognisedInOtherComprehensiveIncome
11 IAS 36 126 d ifrs-full:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome
12 IAS 36 127 ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember
13 IAS 36 127 ifrs-full:InvestmentsAccountedForUsingEquityMethodMember
14 IAS 36 127 ifrs-full:ExplorationAndEvaluationAssetsMember
15 IAS 36 127 ifrs-full:IntangibleAssetsOtherThanGoodwillMember
16 IAS 36 127 ifrs-full:PropertyPlantAndEquipmentMember
17 IAS 36 127 ifrs-full:GoodwillMember
18 IAS 36 127 ifrs-full:OtherImpairedAssetsMember
19 IAS 36 129 a ifrs-full:ImpairmentLossRecognisedInProfitOrLoss
20 IAS 36 129 a ifrs-full:ImpairmentLossRecognisedInOtherComprehensiveIncome
21 IAS 36 129 b ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLoss
22 IAS 36 129 b ifrs-full:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome
23 IAS 36 130 ifrs-full:EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember
24 IAS 36 130 ifrs-full:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable
25 IAS 36 130 ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis
26 IAS 36 130 ifrs-full:IndividualAssetsOrCashgeneratingUnitsMember
27 IAS 36 130 ifrs-full:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory
28 IAS 36 130 a ifrs-full:ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses
29 IAS 36 130 b ifrs-full:ImpairmentLoss
30 IAS 36 130 b ifrs-full:ReversalOfImpairmentLoss
31 IAS 36 130 c i ifrs-full:DescriptionOfNatureOfIndividualAsset
32 IAS 36 130 c ii ifrs-full:DescriptionOfReportableSegmentToWhichIndividualAssetBelongs
33 IAS 36 130 d i ifrs-full:DescriptionOfCashgeneratingUnit
34 IAS 36 130 d ii ifrs-full:SegmentsAxis
35 IAS 36 130 d ii ifrs-full:DisclosureOfImpairmentLossRecognisedOrReversedTable
36 IAS 36 130 d ii ifrs-full:ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment
37 IAS 36 130 d ii ifrs-full:ReversalOfImpairmentLoss
38 IAS 36 130 d ii ifrs-full:ImpairmentLoss
39 IAS 36 130 d ii ifrs-full:ClassesOfAssetsAxis
40 IAS 36 130 d ii ifrs-full:SegmentsMember
41 IAS 36 130 d iii ifrs-full:DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified
42 IAS 36 130 d iii ifrs-full:DescriptionOfCurrentAndFormerWayOfAggregatingAssets
43 IAS 36 130 e ifrs-full:RecoverableAmountOfAssetOrCashgeneratingUnit
44 IAS 36 130 e ifrs-full:InformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUse
45 IAS 36 130 f i ifrs-full:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised
46 IAS 36 130 f ii ifrs-full:DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal
47 IAS 36 130 f ii ifrs-full:DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal
48 IAS 36 130 f ii ifrs-full:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal
49 IAS 36 130 f iii ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal
50 IAS 36 130 f iii ifrs-full:DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal
51 IAS 36 130 f iii ifrs-full:DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal
52 IAS 36 130 g ifrs-full:DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse
53 IAS 36 130 g ifrs-full:DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse
54 IAS 36 131 a ifrs-full:ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses
55 IAS 36 131 b ifrs-full:ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses
56 IAS 36 133 ifrs-full:DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory
57 IAS 36 133 ifrs-full:UnallocatedGoodwill
58 IAS 36 134 ifrs-full:EntitysTotalForCashgeneratingUnitsMember
59 IAS 36 134 ifrs-full:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory
60 IAS 36 134 ifrs-full:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable
61 IAS 36 134 ifrs-full:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember
62 IAS 36 134 ifrs-full:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis
63 IAS 36 134 a ifrs-full:Goodwill
64 IAS 36 134 b ifrs-full:IntangibleAssetsWithIndefiniteUsefulLife
65 IAS 36 134 c ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined
66 IAS 36 134 d i ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections
67 IAS 36 134 d ii ifrs-full:DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions
68 IAS 36 134 d iii ifrs-full:ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows
69 IAS 36 134 d iv ifrs-full:DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections
70 IAS 36 134 d iv ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate
71 IAS 36 134 d v ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections
72 IAS 36 134 e ifrs-full:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal
73 IAS 36 134 e i ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal
74 IAS 36 134 e ii ifrs-full:DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions
75 IAS 36 134 e iiA ifrs-full:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised
76 IAS 36 134 e iiB ifrs-full:DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal
77 IAS 36 134 e iiB ifrs-full:DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal
78 IAS 36 134 e iii ifrs-full:ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows
79 IAS 36 134 e iv ifrs-full:DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections
80 IAS 36 134 e v ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections
81 IAS 36 134 f i ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
82 IAS 36 134 f ii ifrs-full:ExplanationOfValueAssignedToKeyAssumption
83 IAS 36 134 f iii ifrs-full:AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount
84 IAS 36 135 ifrs-full:AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember
85 IAS 36 135 ifrs-full:ExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificant
86 IAS 36 135 ifrs-full:ExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificant
87 IAS 36 135 ifrs-full:EntitysTotalForCashgeneratingUnitsMember
88 IAS 36 135 a ifrs-full:Goodwill
89 IAS 36 135 b ifrs-full:IntangibleAssetsWithIndefiniteUsefulLife
90 IAS 36 135 c ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections
91 IAS 36 135 d ifrs-full:DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions
92 IAS 36 135 e i ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount
93 IAS 36 135 e ii ifrs-full:ExplanationOfValueAssignedToKeyAssumption
94 IAS 36 135 e iii ifrs-full:AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount