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The following information relates to four assets held by the company: A B D $m $m $m $m Carrying amount 120 30 40 70 Value

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The following information relates to four assets held by the company: A B D $m $m $m $m Carrying amount 120 30 40 70 Value in use 80 70 80 20 Fair value less costs to sell 90 40 30 What is the recoverable amount of each asset? Calculate the impairment loss for each of the three assets. 70

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