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At the end of its fiscal year, a triggering event caused AA Ltd to perform an impairment test for one of its manufacturing facilities. The book value at the end of the fiscal year was $65 million, the estimated undiscounted future cash flows was $63 million, the estimated discounted future cash flows was $60 million, and the fair value less costs of disposal is $50 million. Under FRS 36 Impairment of Assets, what is the recoverable amount of the manufacturing facility?

$50 million
$60 million
$63 million
$65 million

ABC Ltd owns equipment for which it paid $90 million. At the end of 2011, it had accumulated depreciation on the equipment of $27 million. Due to adverse economic conditions, Fryer's management determined that it should assess whether an impairment should be recognized for the equipment. The estimated undiscounted future cash flows to be provided by the equipment total $60 million, and the equipment's fair value at that point is $40 million. Under these circumstances, ABC Ltd would

a) Have a $23 million impairment loss on equipment

b) Have a $25 million impairment loss on equipment

c) Have a $50 million impairment loss on equipment

d) Have a $60 million impairment loss on equipment

At the end of its fiscal year, an adverse economic condition caused AA Ltd to perform an impairment test for one of its patents, for which it originally paid $60 million for. At the end of the fiscal year, it had accumulated amortisation of $16 million on the patent. The estimated undiscounted future cash flows was $45 million, the estimated discounted future cash flows was $43 million, and the fair value less costs of disposal is $35 million. Under FRS 36 Impairment of Assets, what is the recoverable amount of the patent?

$35 million
$43 million
$44 million
$60 million

At the end of its fiscal year, an adverse economic condition caused AA Ltd to perform an impairment test for one of its patents, for which it originally paid $66 million for. At the end of the fiscal year, it had accumulated amortisation of $16 million on the patent. The estimated undiscounted future cash flows was $45 million, the estimated discounted future cash flows was $43 million, and the fair value less costs of disposal is $35 million. Under FRS 36 Impairment of Assets, AA Ltd

would record no impairment loss on the equipment.
would debit impairment loss of $5 million and credit accumulated impairment loss of $5 million.
would debit impairment loss of $7 million and credit accumulated impairment loss of $7 million.
would debit impairment loss of $15 million and credit accumulated impairment loss of $15 million.