1個回答
Sinny助教
2017-06-27 16:17
該回答已被題主采納
fair value -cost to sale=16800000-800000=16000000
value in use=14500000
因此資產(chǎn)應當減值到16,000,000
carrying value=19,100,000
因此impairment為兩者之差,為3,100,000
