【单选题】(题干参照1小题 )(2)IAS 36 Impairment of Assets contains a number of examples of internal and external s which may indicate the impairment of an asset. In accordance with IAS 36, which of the following ...
A.
An unexpected fall in the market value of one or more assets
B.
Adverse changes in the economic performance of one or more assets
C.
A significant change in the technological environment in which an asset is employed its software effectively obsolete
D.
The carrying amount of an entity's net assets being below the entity's market capitalisation