NO.PZ2024011002000092
问题如下：
A Canadian printing company which prepares its financial statements according to IFRS has experienced a decline in the demand for its products. The following information relates to the company’s printing equipment as of 31 December 2010.
The impairment
loss (in C$) is closest to:
选项：
A.0 B.60,000.00 C.70,000.00解释：
Under IFRS, an asset is considered to be impaired when its carrying amount exceeds its recoverable amount (the higher of fair value less cost to sell or value in use).
Fair value less costs to sell: 480,000 – 50,000 = 430,000
Value in use = 440,000
Recoverable amount (higher value) = 440,000
Impairment loss under IFRS = Carrying value – recoverable amount = 500,000 – 440,000 = 60,000
这里value in use 为什么不等于 dcf
