how to record the value of impairment loss under IAS36 in the company book for this statments as smillier example above

Example: Determination and Measurement of Impairment Loss At December 31, Year 1, Toca Company has specialized equipment with the following Present value of expected future cash flows....... 46,000 In applying 12536 , the asset's recoverable amount would be determined as follows: Net selling price $40,0001,000=$39,000 Value in use. Recoverable amount (greater of the two) .............. The determination and measurement of impairment loss would be: Carrying amount................ $50,000 Recoverable amount ............. 46,000 impairment loss.....................\$4,000 Impairment Loss. 46,000 Equipment. $4,000 To recognize an impairment loss on equipment Under U.S. GAAP, an impairment test would be carried out as follows: Carrying value. $50,000 Expected future cash flows (undiscounted)...... 55,000 Because expected future cash flows exceed the asset's carrying value, no impairment is deemed to exist. The asset would be reported on the December 31 , Year 1 , balance shee $50,000 Consolidated Income Statement For the year ended 31 December 2021 Example: Determination and Measurement of Impairment Loss At December 31, Year 1, Toca Company has specialized equipment with the following Present value of expected future cash flows....... 46,000 In applying 12536 , the asset's recoverable amount would be determined as follows: Net selling price $40,0001,000=$39,000 Value in use. Recoverable amount (greater of the two) .............. The determination and measurement of impairment loss would be: Carrying amount................ $50,000 Recoverable amount ............. 46,000 impairment loss.....................\$4,000 Impairment Loss. 46,000 Equipment. $4,000 To recognize an impairment loss on equipment Under U.S. GAAP, an impairment test would be carried out as follows: Carrying value. $50,000 Expected future cash flows (undiscounted)...... 55,000 Because expected future cash flows exceed the asset's carrying value, no impairment is deemed to exist. The asset would be reported on the December 31 , Year 1 , balance shee $50,000 Consolidated Income Statement For the year ended 31 December 2021