NO.PZ2019120301000213
问题如下：
Question
An analyst has assembled the following information with respect to a production facility:
选项：
A.£27.
B.£32.
C.£28.
解释：
SolutionC is correct. Under IFRS, the carrying amount (132) is compared to the higher of fair value minus costs to sell (104 =105 – 1) and present value of expected future cash flows (100). The higher of the two amounts, the recoverable amount is 104; therefore, the asset is impaired and written down to that amount. The impairment loss = 132 – 104 = 28.
A is incorrect: 27,000 is the impairment under US GAAP (carrying value less fair value).
B is incorrect: 32,000 = 132,000 – 100,000 carrying value less PV CF.
ifrs里面不是cv和recoverable amount比吗 不应该是32吗。解释里面怎么是跟未折现cf比 损失是cv减折现cf啊
