1） 是否 the only difference between the associate investment ( equity method) 's impairment and the financial asset impairment under IFRS is the impairment test on associate investment 下的是比较 cc vs. higher of fair value and value in use and under IFRS the impairment test on financial asset is to compare cc vs. FV? 2）value in use 怎么计算？ 3） also for equity reversal , is it still the same that it's not okay to reverse the impairment loss on equity under IFRS but it's okay to reverse the impairment loss on equity in OCI? 谢谢！
