There are specific requirements in IAS 36 for recognising and measuring impairment losses for assets other than goodwill. What are they? 5 An impairment loss is the difference between an asset's carrying amount and its If the loss is greater than the assets's. The depreciation/amortisation charge is adjusted is only recognised if another Standard requires it. in order to reduce the asset's carrying amount over their remaining useful life to equal any residual value. Fill in the boxes by dragging and dropping the correct options from below and then select Submit. prospectively fair value an asset carrying amount a liability tax base recoverable amount