NO.PZ201812100100000806
问题如下：
Based on Exhibit 3, Topmaker’s impairment loss under IFRS is:
选项：
A.$120 million. B.$300 million. C.$400 million.解释：
B is correct.
The goodwill impairment loss under IFRS is $300 million, calculated as the difference between the recoverable amount of a cash-generating
unit and the carrying value of the cash-generating unit. Topmaker’s recoverable amount of the cash-generating unit is $14,900 million, which is less than the
carrying value of the cash-generating unit of $15,200 million. This results in an
impairment loss of $300 million ($14,900 – $15,200).
考点：IFRS下goodwill减值。
解析：IFRS下的goodwill减值比较的是cash generating unit的carrying value和recoverable amount，如果carrying value高于recoverable amount，说明账面价值计的高了，需要减值，减值金额直接是二者差额=$14,900 – $15,200=$300 million。
ifrs下，如果是直接表述为recoverable amount，就意味着是fair value或者value in use 里面取高了对吧？
这题exhibit 3 意味着value in use 应该是14900对吧
