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Homework answers / question archive / Carrying amount (Sm) A cash-generating unit (CGU) comprises the following (shown in the picture) How do we allocate the impairment loss: Goodwill 5 1
Carrying amount (Sm) A cash-generating unit (CGU) comprises the following (shown in the picture) How do we allocate the impairment loss: Goodwill 5 1. If CA (Carrying amount) of the CGU is $81m? Plant & Equipment 20 Building 30 2. If CA of the CGU is $83m and the fair value less costs of disposal of Plant and Equipment at $22m? Machinery 40 Total 95 3. If CA of the CGU is $82m and the fair value less costs of disposal of Plant and Equipment at $19m?
