At the beginning of the year, the goodwill of Tavira SA's North cash-generating unit has a carrying amount of 900,000. At 30 June, an impairment loss of 240,000 is recognised on that goodwill. At 30 September, the recoverable amount of the unit exceeds its carrying amount (case data) and the draft report shows goodwill of 900,000, the loss having been "cancelled". No other movement (case assumption). Calculate the carrying amount of goodwill at 30 September with no reversal of the loss, then the difference with the draft (draft less recalculated amount).
- Carrying amount of goodwill at the beginning of the year
- 900,000
- Impairment loss recognised at 30 June
- 240,000
- Goodwill shown in the draft report at 30 September
- 900,000