An analyst gathers the following information (in € thousands) about a company's equipment:
Carrying amount prior to impairment 20,000
Undiscounted expected future cash flows 19,000
Present value of expected future cash flows 17,000
Fair value if sold 18,000
Costs to sell 2,000
Based only on this information, the impairment loss under IFRS is:
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选项
A.
less than the impairment loss under US GAAP.
B.
the same as the impairment loss under US GAAP.
C.
greater than the impairment loss under US GAAP.
less than the impairment loss under US GAAP.
B.
the same as the impairment loss under US GAAP.
C.
greater than the impairment loss under US GAAP.
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