Skip to main content
IFRS Academy

CERTYNEX IFRS ACADEMY

Search the Academy

Home
My learning path
Exercises & quizzes
Cases
Workpapers
Exams
My progress

CalculationAdvancedPublished

Question · Recognition of an impairment loss

Ombrelle tests three assets measured at cost, whose recoverable amount can be determined individually (given). Asset A: carrying amount 120,000, recoverable amount 95,000. Asset B: carrying amount 80,000, recoverable amount 110,000. Asset C: carrying amount 60,000, recoverable amount 54,000. What total impairment loss is recognised in profit or loss?

Carrying amount of asset A
120,000
Recoverable amount of asset A
95,000
Carrying amount of asset B
80,000
Recoverable amount of asset B
110,000
Carrying amount of asset C
60,000
Recoverable amount of asset C
54,000
Your answer

← Back to the concept