CERTYNEX IFRS ACADEMY

Hauterive Ltd operates three plants, each a cash-generating unit, and an IT centre that serves all three plants. How should the IT centre be described under IAS 36?

As a fourth cash-generating unit, since it is an identifiable group of assets.

As part of goodwill, since it does not generate cash inflows of its own.

As a corporate asset, because it contributes to the future cash flows of several cash-generating units.

As an asset outside the scope of IAS 36, since it has no independent cash inflows.