CERTYNEX IFRS ACADEMY

Transvaulx, a road haulier, is listing the indications of impairment affecting its fleet. Which of the following events is an external source of information?

The board approves a restructuring plan for the freight division for the following year.

Internal reporting shows operating losses on the regional routes.

New regulations restrict the use of diesel lorries in city centres.

Several lorries have become obsolete compared with recent models.