CERTYNEX IFRS ACADEMY

In 20X3, the Ostrel group recognised several impairment losses on various assets, totalling 90,000: 60,000 on store fittings after shops were closed and 30,000 on software that became obsolete following a change in technology. These losses are not covered by the detailed disclosures required for each loss (given). What information must it disclose for these losses as a whole?

None, since these losses are not disclosed individually.

For each of these losses, the recoverable amount, its basis and the discount rate used.

Only the total of 90,000, with no indication of the classes of assets or the causes.

The main classes of assets affected (fittings, software) and the main events and circumstances that led to the losses.