登录之后可查看解析

B is corrent. ASC Topic 360 explains that an impairment loss shall be measured as the amount by which the carrying amount of the asset exceeds the fair value of the asset. The fair value of an asset is determined by the guidelines set in ASC Topic 820. Fair value is determined by using the principal or most advantageous market and assumes the asset is used in its highest and best use.
A is incorrect since the cost of disposal is not included in the calculation of impairment loss for items which are still being used in the operations of a business.
A is incorrect since the cost of disposal is not included in the calculation of impairment loss for items which are still being used in the operations of a business.
D is incorrect. ASC Topic 360 explains that an impairment loss shall be measured as the amount by which the carrying amount of the asset exceeds the fair value of the asset. The fair value of an asset is determined by the guidelines set in ASC Topic 820. Fair value is determined by using the principal or most advantageous market and assumes the asset is used in its highest and best use.