CERTYNEX IFRS ACADEMY

Norlis is preparing its note on property, plant and equipment, which contains the reconciliation of opening and closing carrying amounts. Where may it present the year's losses and reversals broken down by class of assets?

Necessarily in a separate note dealing exclusively with impairment, with no link to the notes that describe the property, plant and equipment concerned.

With the other information disclosed for the class, for example in the reconciliation of carrying amounts required by IAS 16.

Only in the management report, outside the financial statements.

Directly in the statement of financial position, as a deduction from each line item, with no information in the notes.