INFO 203

Impairment of non-financial assets: Materials for directors

This is Information Sheet 203 (INFO 203). It explains your responsibilities as a director in connection with the testing of non-financial assets for impairment in the financial report of a company.

Source: https://www.asic.gov.au/regulatory-resources/financial-reporting-and-audit/directors-and-financial-reporting/impairment-of-non-financial-assets-materials-for-directors/. Rules Mate indexes + summarises; always verify against the regulator's live publication.