减值损失

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：

Solution

B is correct. The impairment loss equals £3,100,000.

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.