Simultaneous recognition of an impairment loss on an investment in an affiliate and a provision for losses arising from the affiliate's liquidation

A theme involving the recognition, in connection with the liquidation of an affiliate, of an impairment loss on the investment due to a decline in value and a provision for expected future losses arising from the liquidation as a single event. Covers the combined recognition of a provision before completion of the liquidation and an impairment loss on the investment.