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IAS 36 Impairment of Assets – CIMA F1 Financial Reporting
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The notes are missing a part in 3. Record the impairment, cash generating unit
HI there, I do not follow the answers of example 1 on page 89. Why is the recoverable amount the lower figure (18,995) and not the higher figure (24,000). Impairment on the video is $1,000; whereas on the textbook is $6,045.
Many thanks.
Looks like an error to me.
The total of assets after impairment if you add them together comes up to 260m not 250m, where did we go wrong please?
thanks
30+90+93.333+46.667=260
The figures given in the example do not total £370,000 it should be £380,000.