A test for impairment is an assessment exercise carried out an entity to determine the possible existence of impairment losses...

Losses that reflect the expected or potential credit losses that may arise as to an entity's financial assets due to...

A provision that is created for impairment losses arising from loans, receivables, and similar types of extended credit. Impairment losses...

A measure of ECL (expected credit losses) in which ECL is calculated on a modelled basis. It is a level...

The loss in value that results from impairment. More specifically, it is the amount by which the carrying amount (book...

An value/ amount that is equal to the higher of an asset's fair value less costs to sell and its...

The risk that a financial loss will be incurred by a party to a financial instrument (or broadly any financial...

The loss in an entity's goodwill that occurs when the carrying value of the net assets of the entity or...

The loss in value that occurs when the book value or carrying value of an asset (or a cash-generating unit)...

The loss in value that results from impairment. More specifically, it is the amount by which the carrying amount (book...