What are the disclosure requirements for each class of asset according to AS-28 (Impairment of Asset).

According to AS-28, for each class of assets, the financial statements should disclose the following: the amount of impairment losses recognised in the statement of profit and loss during the period and the line item(s) of the statement of profit and loss in which those impairment losses are included; the amount of reversals of impairment losses recognised in the statement of profit and loss during the period and the line item(s) of the statement of profit and loss in which those impairment losses are reversed; the amount of impairment losses recognised directly against revaluation surplus during the period; and the amount of reversals of impairment losses recognised directly in revaluation surplus during the period.