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When an Asset Is Measured Using the Cost Model, an Impairment

Question 15

Multiple Choice

When an asset is measured using the cost model, an impairment loss is:


A) set off against the balance of revenue.
B) recognised directly in equity.
C) accumulated in a separate 'accumulated impairment losses' account.
D) included in the balance of the accumulated depreciation and impairment losses account for that asset.

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