NO.PZ2016012101000166
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:
The amount of the impairment loss on WLP Corp.’s income statement related to its manufacturing equipment is closest to:
选项：
A.
£2,300,000.
B.
£3,100,000.
C.
£4,600,000.
解释：
B is correct.
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.
解析：IFRS下计算减值金额。
IFRS下固定资产减值处理方法是“一步法”——用账面净值carrying value和recoverable amount进行比较，如果账面价值高于recoverable amount，则需要减值，减值损失就是账面价值高于recoverable amount的部分。
recoverable amount=max(FV-selling cost; Value in use)，即(FV-selling cost)和value in use二者中的较高者。其中Value in use是未来现金流折现的现值。
本题中Value in use已知，为14,500,000，FV-selling cost=16,800,000-800,000=16,000,000，取二者较高者16,000,000为recoverable amount。
账面净值19,100,000高于recoverable amount 16,000,000，因此需要进行减值，减值金额为16,000,000-19,100,000=-3,100,000
我是看value in use价值更大 所以要继续使用 然后我用net carrying amount减去了value in use 为什么不对
