Qns on testing for impairment in afternoon 2011 mock exam - 【CFA考试资料共享下载】 - CFA论坛

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发表于 2011-7-13 16:13 | 显示全部帖子

Under IFRS it's impaired if the Book Value>recoverable cost ( value in use or FV less selling cost-whichever is greater). Since ViU ($440)>FV less selling cost ($430)=>Loss=500-440=60

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