Alba SA holds an interest in Brise SA, an associate. Following objective evidence of impairment, the test of the net investment, including goodwill, gives a recoverable amount of 2,100,000 against a whole carrying amount of 2,400,000 (case data). Record the entry for the impairment loss.
- Whole carrying amount of the investment
- 2,400,000
- Recoverable amount
- 2,100,000