IFRS 13

sir we are supposed to use IFRS13 to answer this question. "In addition, Mehran has acquired the brand name associated with the produce from the farm. Mehran has decided to discontinue the brand on the assumption that it is similar to its existing brands. Mehran has determined that if it ceases to use the brand, then the indirect benefits will be $20 million. If it continues to use the brand, then the direct benefit will be $17 million. Other companies in this market do not have brands that are as strong as Mehran’s and so would not see any significant benefit from the discontinuation." now sir the highest and best use fo a non-financial asset is the use that market participants would alopt to maximise($20m, though discontinuation) its value . So if a market participant were to acquire Mehran it would discontinue the brand to maximise its value to the firm. But the answer at the back is FV should be 17$m because other companies who don't have strong brands would use it instead of disposing it.