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Perform a recoverability test to determine whether an impairment is necessary for a building with carrying value - $98,000, value in use - $99,000, fair

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Perform a recoverability test to determine whether an impairment is necessary for a building with carrying value - $98,000, value in use - $99,000, fair market value -$101,000, cost to sell - $2000, undiscounted future cash flows - 100,000. If so, how much is the impairment amount under GAAP and IFRS. If not, explain

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