NO.PZ2019120301000211
问题如下:
An analyst is studying the impairment of the manufacturing equipment of WLP Corp., a UK-based corporation that follows IFRS. He gathers the following information about the equipment:
选项:
A.£2,300,000.
B.£3,100,000.
C.£4,600,000.
解释:
SolutionB is correct. The impairment loss equals £3,100,000.
Impairment = max(Fair value less costs to sell; Value in use) – Net carrying amount
= max(16,800,000 – 800,000; 14,500,000) – 19,100,000
= –3,100,000.
减值损失不是carrying value减去recoveracle amount吗。这里为什么是rc减cv