AASB 136 Impairment of Assets 130-133: For each material impairment loss or reversal on an individual asset or unit disclose the events and circumstances, the amount, the nature of the asset or a description of the unit (including any change in how it is aggregated), the recoverable amount and its basis, the fair value hierarchy level, valuation technique and key assumptions with discount rates for fair value less disposal costs, or the discount rates for value in use; disclose main classes and events for aggregate immaterial losses, and any goodwill still unallocated with the reasons

What does 130-133 require?

For any individual asset (goodwill included) or unit on which a loss was recognised or reversed in the period, the entity discloses the events and circumstances behind it, the amount, and either the nature of the asset and its reportable segment, or a description of the unit (product line, plant, operation, geographical area or reportable segment), the amount by class of assets and by segment, and, if the unit's aggregation has changed since its last recoverable amount estimate, the old and new aggregation and the reasons. It also discloses the recoverable amount and whether it is fair value less disposal costs or value in use; where fair value, the level of the AASB 13 hierarchy for the whole measurement (ignoring the observability of disposal costs), and for Levels 2 and 3 the valuation technique, any change in technique with reasons, each key assumption to which recoverable amount is most sensitive and the current and prior discount rates where a present value technique is used; where value in use, the current and any prior discount rates. For aggregate losses and reversals not covered individually, the main classes of assets affected and the main events and circumstances are given. Disclosing the assumptions behind recoverable amounts is encouraged generally. Any goodwill from a combination in the period that remains unallocated at the reporting date is disclosed with the reasons.