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    Intermediate Accounting Study Set 9
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    Exam 11: Depreciation, Impairments, and Depletion
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    In Measuring an Impairment Loss, IFRS Uses
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In Measuring an Impairment Loss, IFRS Uses

Question 120

Question 120

Multiple Choice

In measuring an impairment loss, IFRS uses


A) undiscounted cash flows.
B) discounted cash flows.
C) a fair value test.
D) a replacement value test.

Correct Answer:

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