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I know that IAS 39 does not allow general provisions on debtors' age analysis but we need to test for impairment. But how do you determine the debtors' impairment? What is the technique that can be used?
in IAS 39 - Financial Instruments: Recognition and Measurement by
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This is already answered here:
http://www.ifrsanswer.com/1/general-provision-for-doubtful-debts

In short,you can use techniques like Net flow rate method, Vintage loss curve method & Score distribution method. Net flow rate method seems more popular.
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Example debtor impairment computation on net flow rate available here:
http://www.ifrsanswer.com/member-uploads/debtors-impairment-example.xlsx
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