#ACCA每日一小考#第六期考试题目与答题解析

Brown owns an item of equipment with a carrying value at 31 November 20X3 of $2,000,000. The depreciated historical cost of the item at that date was $1,500,000.
An impairment review has been carried out because the company is finding it difficult to sell its goods overseas. This produces the following results:
Net realisable value          $1,200,000

Value in use                  $1,300,000

What is the impairment loss and how should it be recognised in the financial statements?

A.  Loss of $800,000, $500,000 to be charged to other comprehensive income, $300,000 to be charged to profit or loss.
B.  Loss of $700,000, $500,000 to be charged to other comprehensive income, $200,000 to be charged to profit or loss.
C.  Loss of $700,000 to be charged to the income statement.
D.  Loss of $800,000 to be charged to profit or loss

正确答案：B