Any company that has to abide by accounting standard IAS 41 will...

Any company that has to abide by accounting standard IAS 41 will have it e.g. Tasfoods (TFL). They call it impairment expense but it's the same thing.

Also, the amount impaired by ECS is actually pretty low. Fundamentally they are growing crops, but on top of that the crops are used for medicinal purposes which means a whole host of additional quality measures are lumped on top of them compared to say a farmer growing bananas who might need to chuck out 5-10% of their crop p.a. ECS had done an incredible job of minimising waste and ensuring accurate income declaration which is why the impairment expense is low.