NO.PZ2018062018000057
问题如下：
Under U.S.GAAP, the measurement of impairment loss on tangible assets can be described as:
选项：
A.carrying value less recoverable amount.
B.carrying value less fair market value.
C.fair market value less carrying value.
解释：
B is correct. Under U.S.GAAP, the measurement of impairment loss on tangible assets can be described as carrying value less fair market value or carrying value less the present value of future cash flow. Under IFRS, the impairment loss can be described as carrying value less recoverable amouont.
可以详细分别解释下B和C选项吗 有点懵 谢谢
