1:10 Ims2.apilt.edu.my a P Flag question Which of the following is NOT an indicator of impairment? O a. An increase in interest rates which increases the discount rate an entity uses. ob. The estimated net realisable value of inventory has been reduced due to fire damage although this value is greater than its carrying amount. OC. The carrying amount of an entity's net assets is higher than the entity's number of shares in issue multiplied by its share price. Advances in the technological environment in which an asset is employed have an adverse impact on its future use. Check Need Help? Previous page Next page