微信扫一扫
实时资讯全掌握
A cash generating unit becomes impaired when the product it makes is overtaken by a competitor's more advanced model. As a result an impairment loss of $110M arises allocated as follows:
After several years our company itself makes a technological breakthrough and the recoverable amount of the cash generating unit increases to $130M. Had the original impairment not arisen, the carrying value of the tangible long-term assets would have been $90M. We need to consider reversing the impairment loss. What will the carrying amounts be after the reversal - A, B, C or D?
________ |