2.3 Significant changes in WorleyParsons’ Statement of Financial Position


An assessment of asset carrying values was conducted as part of the normal process of finalizing the accounts.

As a result of this assessment, an impairment of goodwill of $198.6 million was recognized in the FY2015 accounts.

Significant changes in WorleyParsons’ financial position during FY2015 also includes the sale of Exmouth Power Station that had previously been recorded as assets and liabilities held for sale. A net gain on sale was recognized and is included in other income.