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It defines an impaired asset as one whose recoverable amount falls below its current carrying amount. The document outlines the recognition and measurement principles for impairment, emphasizing the assessment of impairment indicators at the end of each reporting period. The recoverable amount is determined as the higher of the asset's fair value less costs to sell and its value in use. Key indicators of impairment include significant falls in market value, substantial changes in the economic or technological environment, rising interest rates, and situations where the carrying amount of net assets exceeds market capitalization. It also highlights evidence of obsolescence, physical damage, or adverse changes in economic performance. Annual impairment reviews are generally required unless there are no indicators of impairment. However, an exception is made for goodwill acquired in a business combination and intangible assets with indefinite useful lives, which require annual reviews regardless of impairment indicators. The document further details the process for reversing impairment losses, stating that an asset cannot be revalued to an amount higher than its carrying amount would have been had the impairment not occurred. Subsequent depreciation is based on the new revalued amount, estimated residual value, and remaining useful life. 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