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impairment loss

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › impairment loss

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by mrjonbain.
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  • February 22, 2015 at 10:27 pm #229677
    casmire81
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    • Topics: 1
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    • ☆

    what is the difference between fair value & carrying value?

    February 22, 2015 at 11:56 pm #229686
    mrjonbain
    Moderator
    • Topics: 6
    • Replies: 2478
    • ☆☆☆☆☆

    Fair value of am asset is the amount that an asset could be sold for in “an orderly transaction between market participants at the measurement date”.The carrying amount is the amount at which the asset is recorded in statement of financial position.Often this amount will be historical cost less accumulated depreciation and any previous impairment losses on asset.

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