A hotel under construction of Pelissier is carried at 9,400,000, including 420,000 of capitalised borrowing costs. Its recoverable amount is estimated at 8,900,000 (case data). Calculate the carrying amount after comparison with the recoverable amount, then the loss to recognise.
- Carrying amount
- 9,400,000
- Capitalised borrowing costs (included)
- 420,000
- Estimated recoverable amount
- 8,900,000