At each reporting date, an entity shall apply Section 27 Impairment of Assets to
determine whether an item or group of items of property, plant and equipment is
impaired and, if so, how to recognise and measure the impairment loss. That section
explains when and how an entity reviews the carrying amount of its assets, how it
determines the recoverable amount of an asset, and when it recognises or reverses
an impairment loss.