Question: When must a company include disclosures concerning the write down of an impaired asset? In the year of the write down only In the year

When must a company include disclosures concerning the write down of an impaired asset?

In the year of the write down only
In the year of the write down and the subsequent year
In the year of the write down and the next two years
In the year of the write down and the next three years

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