AASB 1060 General Purpose Financial Statements Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities 169-170: Impairment of assets: for property, plant and equipment, cost-model investment property, goodwill, other intangibles, associates and joint ventures, disclose the period's impairment losses and reversals taken to profit or loss and the line items carrying them

What does 169-170 require?

For each of the asset classes listed (property plant and equipment, investment property at cost, goodwill, intangibles other than goodwill, investments in associates and investments in joint ventures) the entity discloses the period's impairment losses taken to profit or loss and the performance statement lines that carry them, and likewise the reversals of impairment losses and their line items.