An analyst is studying the impairment of the manufacturing equipment of WLP Corp.,a U.K.-based corporation that follows IFRS. He gathers the following information aboutthe equipment:Fair value £16,800,000Costs to sell £800,000Value in use £14,500,000Net carrying amount £19,100,000Th e amount of the impairment loss on WLP Corp.’s income statement related to its manufacturing equipment is closest to:A. £2,300,000.B. £3,100,000.C. £4,600,000.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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An analyst is studying the impairment of the manufacturing equipment of WLP Corp.,
a U.K.-based corporation that follows IFRS. He gathers the following information about
the equipment:
Fair value £16,800,000
Costs to sell £800,000
Value in use £14,500,000
Net carrying amount £19,100,000
Th e amount of the impairment loss on WLP Corp.’s income statement related to its manufacturing equipment is closest to:
A. £2,300,000.
B. £3,100,000.
C. £4,600,000.

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