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On 1/1/2019 Company A acquired the net assets of Company B for a price of 362500 JD, the fair value of net assets of company

  1. On 1/1/2019 Company A acquired the net assets of Company B for a price of 362500 JD, the fair value of net assets of company B IS 322500 JD. Company A They also agreed to pay an additional 5500 JD if net incomes is higher than 70000 JD in year 1. On 1/1/2020 the fair value of unit is 370000 JD carrying value of net assets (excluding goodwill) 330000 JD fair value of net assets 352500 JD . Compute impairment loss.

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