AASB 136 Impairment of Assets 126-129: Disclose by asset class the impairment losses and reversals charged or credited to profit or loss with their line items and those taken through other comprehensive income on revalued assets, and by reportable segment the losses and reversals, split between profit or loss and other comprehensive income

What does 126-129 require?

For every class of assets (assets of similar nature and use) the financial statements show the period's impairment losses charged to profit or loss and which statement of comprehensive income lines carry them, the reversals credited to profit or loss and their lines, the losses on revalued assets taken through other comprehensive income, and the reversals on revalued assets taken through other comprehensive income. This may be presented with other information for the class, for example within the AASB 116 movement schedule. An entity reporting segment information under AASB 8 also gives, segment by segment, the period's losses and reversals in profit or loss and those in other comprehensive income.