Impairment indicator

At each reporting date, assess external and internal indicators under IAS 36. Examples include significant adverse market changes, physical damage or evidence that economic performance is worse than expected. If an indication exists, estimate recoverable amount and recognise any required impairment loss. Goodwill, indefinite-life intangible assets and intangible assets not yet available for use require annual impairment testing even without an indicator, under the standard’s rules.