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| C8- 1.
Minor acquire Seed for 20m four years ago. Seed can be treated as a cash generating unit. The operation include: allocation of purchase price 6m, fair value of asset 4m,goodwill 2m. Depreciation is charged on straight-line basis over 20 years. At the beginning of Y4 there’s no impairment on goodwill. At the end of Y4, the government published law to restrict Seed’s product by 50%. The net selling price for the operation can’t be estimated. But value in use is calculated as $2.73m Required: Please calculate the impairment loss. |