00:01
For the first one who also has three points.
00:05
So for the first point we need to evaluate the value in use.
00:09
So for the year one it is 20 ,000 divided by 1 wherein we add 0 .10.
00:22
So we get the value as 18 ,181 .82 for the second year.
00:31
It is 20 ,000 divided by 1 wherein we add 0 .10 to the power 2.
00:40
So it is 16 ,528 .93 and year 3 the value will be 20 ,000 divided by 1 wherein we add 0 .10 to the power 20 ,000 wherein we add 10 ,000 divided by 1 wherein we add 0 .10 to the power 3.
01:09
So equating it we get the value to be 22 ,727 .27.
01:15
So then value in use is 18 ,181 .82 wherein we add 16 ,528 .93 to which we add 22 ,727 .27.
01:37
So equating it we get the value to be 57 ,438 .02 next the second one.
01:49
So over here value in use is 57 ,438 .02 and the fair value less cost to sell is 50 ,000 wherein we subtract 2000 which gives us 48 ,000 then impairment loss value is evaluated as carrying amount, which is 1 lakh wherein we subtract the recoverable amount, which is 48 ,000 equating it we get the value to be 52 ,000...