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1.00 On 1/1/2020 Company A acquired the net assets of Company B for a price of 294,000 JD, the fair value of net assets of

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1.00 On 1/1/2020 Company A acquired the net assets of Company B for a price of 294,000 JD, the fair value of net assets of company Bis 180,000 JD. On 1/1/2021 the fair value of unit is 560,000 JD carrying value of net assets (excluding goodwill) 480,000 JD fair value of net assets 460,000 JD. Compute impairment loss a. 120000 b. 140000 c. 160000 d. 180000 Announcements : 111

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