求解答P2 关于IAS 36 Recoverable Amount 的问题

在IAS 36中，关于PPE的impairment loss计算时我不懂，carring value is no more than the recoverable amount, and recoverable amount is higher of FV and value in use. 为什么是higher of? 如果以谨慎性原则来看，不是应该lower of 吗？求解答~~~~~

higher value of fv or value in use 意识是 两个中最高的价值 会成为 RV
fair value can obtain from 3 level
level 1 -qouted market with identified items
level 2- unqouted market for similar / identified items
level 3 - observe input and output (公司自己计算）

value in use mean the present value future cash flow / benefit can obtain in using the items （machine)

eg if question cv of asset = 320
fv of asset = 300
value in use = 280
then RV = 300 - cv 320
difference = 20 => impairment

if according to prudence concept suppose to choose lower, but the prudence concept cannot be apply
prudence concept mean cannot overestimate the profit or underestimate the loss

prudence concept use in estimate calculation , so when you calculate the value in use it mean already included this concept
in calculated

THEN FV is the actual amount that probably can be recover.

So choosing higher one to reflect the actual condition / financial position of the company