CERTYNEX IFRS ACADEMY

Dravos has materially impaired a cold-storage warehouse. Its recoverable amount is fair value less costs of disposal, categorised within Level 3 of the IFRS 13 hierarchy and determined by discounting cash flows (valuer's data). Which of the following must Dravos disclose?

The current and previous discount rates of the warehouse's value in use.

The level of the fair value hierarchy within which the measurement is categorised.

The valuation technique used.

The key assumptions used in the measurement.

The discount rate used, since a present value technique was applied.

A year-by-year breakdown of the projected cash flows.