问题如下:
Relevant data about a machine of company TDC is listed as following, based on IFRS, the impairment loss of this machine is:
选项:
A.$90,000.
B.$140,000.
C.$130,000.
解释:
B is correct. According to definition, impairment = Recoverable amount – Net carrying amount, recoverable amount=max(fair value- costs to sell, value in use), so impairment= max(500,000–90,000; 460,000)–600,000 = –140,000.
老师,求助。怎么算呢