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CFC Exame De Suficiência Practice Questions - CFC Exame De Suficiência Em Contabilidade Exam

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At the end of the fiscal year, an enterprise conducted an impairment test on a specialized industrial plant in accordance with NBC TG 01 (R1) / CPC 01 (Redução ao Valor Recuperável de Ativos). The accounting records indicate an original cost of R$ 500,000.00 and accumulated depreciation of R$ 140,000.00. An independent valuation determined the fair value less costs of disposal (valor justo líquido de despesas de alienação) to be R$ 330,000.00, while the value in use (valor em uso) calculated via discounted expected future cash flows is R$ 345,000.00. What is the impairment loss to be recognized in profit or loss?
Correct Answer:
R$ 15,000.00

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