1. Scope and definitions
1.1. Quick overview
1.2. Definitions
1.3. Scope
2. Current issues and further resources
2.1. Current issues
2.1.1. Current economic challenges
2.1.2. Climate-related risks
2.1.3. Conflict in Ukraine considerations
2.1.4. Future amendments
2.1.5. Reporting Framework differences
2.1.6. IFRIC agenda
2.2. Further resources
3. Recognition and measurement
3.1. Indicators of impairment
3.1.1. Assessing impairment
3.1.2. Indications of impairment
3.2. Recognition and measurement of individual assets
3.2.1. Measuring recoverable amount
3.2.2. Fair value less costs of disposal
3.2.3. Value in use
3.2.4. Recognising impairment - individual asset
3.2.5. Reversing an impairment loss for an individual asset
3.3. Recognition and measurement of cash-generating units
3.3.1. Identifying the cash-generating unit to which an asset belongs
3.3.2. Recoverable amount of a cash‑generating unit
3.3.3. Carrying amount of a cash-generating unit
3.3.4. Recognising impairment – cash-generating unit
3.3.5. Reversing an impairment loss for a cash-generating unit
3.4. Recognition and measurement of goodwill
3.4.1. Allocating goodwill to cash-generating units
3.4.2. Goodwill relating to non-wholly owned subsidiaries
3.4.3. Corporate assets
3.4.4. Testing cash-generating units with goodwill for impairment
3.4.5. Timing of impairment tests
3.4.6. Recognising impairment – goodwill
3.4.7. Reversal of an impairment loss for goodwill
4. Presentation and disclosure
4.1. Presentation
4.2. Disclosure
4.2.1. Disclosures for individual assets and cash-generating units
4.2.2. Cash‑generating units with a significant allocation of goodwill or intangible assets with indefinite useful lives
4.2.3. Cash‑generating units with an insignificant allocation of goodwill or intangible assets with indefinite useful lives
4.3. Key issues
4.3.1. Judgements and estimates
4.3.2. Practical issues