Entête de question
An analyst is studying the impairment of the manufacturing equipment of WLP Corp., a UK-based corporation that reports under IFRS. He gathers the following information about the equipment:
| Fair value | GBP16,800,000 |
| Costs to sell | GBP800,000 |
| Value in use | GBP14,500,000 |
| Net carrying amount | GBP19,100,000 |