3 paragraphs found in AASB 6
… The level identified by the entity for the purposes of testing exploration and evaluation assets for impairment may …
… facts and circumstances indicate that an entity should test exploration and evaluation assets for impairment (the … or similar cases, the entity shall perform an impairment test in accordance with AASB 136 . Any impairment loss is …
… 22 , the level identified by the entity for the purposes of testing exploration and evaluation assets for impairment …