IFRIC 10 Interim Financial Reporting and Impairment provides that an entity does not reverse an impairment loss recognised in a previous interim period in respect of goodwill.
In July 2006 the International Accounting Standards Board issued IFRIC 10 Interim Financial Reporting and Impairment. It was developed by the Interpretations Committee.
Other Standards have made minor consequential amendments to IFRIC 10. They include IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) (issued November 2013) and IFRS 9 Financial Instruments (issued July 2014).