Loss in the value of current assets

Loss in value of Current Asset - for which Current Asset 

For Inventory Ind AS - 2 applies

Ind AS - 28 Impairment of Asset deals with with impairment of assets, the carrying amount of the assets should not be more than the recoverable amount of the assets.

But doesn't covers Inventories (Covered in AS – 2)

Assets arising under Construction Contracts (Covered on AS – 7) 

Financial Assets including Investments (Covered in AS – 13) 

Deferred Tax Asset (Covered in AS -22 )

Great information. Out of curiosity, I've read Ias 2 indas 2 and as2 which part covers the loss?  Cause i don't want to read the whole thing again. 

Then impairment in AS is choosen unlike indas where carryingamount less accumulated depreciation less impairment losses. On the whole impairment is done annually done in Indas and upon indication in AS.