问题如下图：
选项：
A. 
B. 
C. 
解释：
是我理解错了吗，我觉得carrying value 小于 market value应该不是loss吧。
NO.PZ2018062018000057问题如下 Unr U.S.GAAP, the measurement of impairment loss on tangible assets cscribeas:A.carrying value less recoverable amount.B.carrying value less fair market value.C.fair market value less carrying value.B is correct. Unr U.S.GAAP, the measurement of impairment loss on tangible assets cscribecarrying value less fair market value or carrying value less the present value of future cash flow. Unr IFRS, the impairment loss cscribecarrying value less recoverable amouont.题干说的是可辨认的资产，里说的都是无形资产，感觉文不对题啊
NO.PZ2018062018000057 问题如下 Unr U.S.GAAP, the measurement of impairment loss on tangible assets cscribeas: A.carrying value less recoverable amount. B.carrying value less fair market value. C.fair market value less carrying value. B is correct. Unr U.S.GAAP, the measurement of impairment loss on tangible assets cscribecarrying value less fair market value or carrying value less the present value of future cash flow. Unr IFRS, the impairment loss cscribecarrying value less recoverable amouont.
NO.PZ2018062018000057 carrying value less fair market value. fair market value less carrying value. B is correct. Unr U.S.GAAP, the measurement of impairment loss on tangible assets cscribecarrying value less fair market value or carrying value less the present value of future cash flow. Unr IFRS, the impairment loss cscribecarrying value less recoverable amouont. 想请问A为什么不对呢？
NO.PZ2018062018000057 可以详细分别下B和有点懵 谢谢
