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Question - JK Company reported the following investment in equity through other comprehensive income in its December 31, 2020 statement of financial position: SB Company, equity instrument, at fair market value 1,200,000
Unrealized loss reported in OCI 200,000
On December 31, 2020, there was objective evidence that came to the attention of JK Company that the investment in SB Company is impaired. Market value of the investment was established at 800,000. What amount of impairment loss should JK Company recognize on the investment as of December 31, 2021?
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