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Exercise 1 You are a senior auditor and have been asizeed to tert the impairment calculations of Machinery for Bectow AG, an industrial manufacturer bused in Germany. Bectow maintains a listing on the NY Stock Exchange in the U.S The following information was taken from the fixed asset records of Beetow as of December 31, 2020: Required: Answer each of the following. Show seur work. (Use extra space/sheet as needed) 1. Using HAS 36, what is the amount, if any, of the Impaiment Loss for 2020 ? 2. Under U.S. GAAP, what is the amoust, if any, of the impairment Loss for 20207 (Assume that the present value of expected future eash flows also closely approximates fali value). Pace 19 ot 22 3. In 2021, assume that the economy streng thens and the value of the asset rises significantly. Briefly discass the impaiment acceunting implications regarding this asset in 2021 under IFRS and US GAAP