Question $2$

If the impairment loss or reversal of any one asset or cash$-$generating unit in the period is material, which of the following are required to be disclosed, aside from the amount of the loss or reversal: I. The events and circumstances that led to the impairment or reversal II$.$ A description of the asset or cash$-$generating unit to which it belongs III. Whether the recoverable amount is based on fair Yalue less costs of disposal or value in use IV$.$ Either the basis used to measure fair value less costs of disposal or the discount rate used to measure value in use, whichever is applicable