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An analyst has assembled the following information with respect to a production facility: £ thousandsCarrying amount 132Undiscounted expected future cash flows 120Present value of expected future cash flows 100Fair value if sold 105Costs to sell 1Under IFRS, the impairment loss on this production facility (in £ thousands) will be closest to: A. 28. B. 27. C. 32. 399388
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