For an impairment test, the fair value of a unit, determined under IFRS 13 in its principal market, is 1,850,000. Costs of disposal not already recognised as liabilities (legal fees and transaction duties of the planned sale) amount to 62,000. Compute fair value less costs of disposal.
- Fair value under IFRS 13
- 1,850,000
- Unrecognised costs of disposal
- 62,000