AASB 136 Impairment of Assets 134-137: For each unit whose allocated goodwill or indefinite-life intangibles are significant, disclose their carrying amounts, the basis of recoverable amount, and for value in use each key assumption, management's approach to setting it (past experience or external sources and how it differs), the projection period with justification beyond five years, the extrapolation growth rate with justification above the long-term average, and the discount rates; for fair value less disposal costs the technique, key assumptions, approach, hierarchy level, changes in technique, and for discounted cash flow methods the period, growth rate and discount rates; and the sensitivity information where a reasonably possible movement would remove the headroom; give aggregate disclosures for units with individually insignificant amounts sharing key assumptions

What does 134-137 require?

Where the goodwill or indefinite-life intangibles allocated to a unit or group of units is significant against the entity's total of those items, the entity discloses the carrying amount of goodwill and of indefinite-life intangibles allocated to it and the basis on which recoverable amount was determined. If that basis is value in use: each key assumption to which recoverable amount is most sensitive, how management set its value and whether it reflects past experience or external evidence and if not how and why it differs, the period of the projections and why any period over five years is justified, the growth rate used to extrapolate and the justification for exceeding the long-term average for the products, industries, countries or market, and the discount rates. If the basis is fair value less disposal costs: the valuation technique (without the full AASB 13 disclosures) and, where no quoted price for an identical unit is used, each key assumption and management's approach to it, the fair value hierarchy level and any change in technique with reasons, plus the projection period, growth rate and discount rates where discounted cash flows are used. Where a reasonably possible movement in a key assumption would push carrying amount above recoverable amount, the entity discloses the headroom, the value assigned to the assumption and the change in it that would eliminate the headroom after consequential effects on other variables. Where goodwill or indefinite-life intangibles are spread over units whose individual allocations are not significant, that fact and the aggregate amount are disclosed, and where those units share key assumptions and the aggregate is significant, the same key assumption, approach and sensitivity information is given in aggregate. Where a prior calculation is carried forward under paragraph 24 or 99, the disclosures relate to that calculation; the AASB 2026-1 illustrative Example 10 shows the key assumption and sensitivity disclosures.