ImpairmentForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › ImpairmentThis topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts June 13, 2023 at 11:02 am #686987 maximus07ParticipantTopics: 446Replies: 437☆☆☆☆Impairment is when CV is greater than recoverable amount and recoverable amount is higher of FV less Cost to sell and value in use. Can we say this FV less cost to sell as NRV? As I have seen on many places as FV-CTS but it never says it as NRV. June 13, 2023 at 6:07 pm #687003 Stephen WidbergKeymasterTopics: 15Replies: 3341☆☆☆☆☆It means the same, but try and say FVCTS.🙂AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In