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What are the key elements (building blocks) from CON6 that support a clear definition of what constitutes asset impairment? What are some of the elements

What are the key elements (building blocks) from CON6 that support a clear definition of what constitutes asset impairment?

What are some of the elements (building blocks) from CON6 that represent important components towards how the asset impairment process works?

CON6 - https://www.fasb.org/pdf/aop_CON6.pdf

Please submit your key points from CON6 using the following template.

CON Section No

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