CERTYNEX IFRS ACADEMY

In the previous year's test, Ferlane estimated the recoverable amount of a CGU at 40% above its carrying amount. This year, a minor indication appears, but no event since then could have eliminated this difference. What does the standard provide?

Ferlane must wait for several consecutive years of indications before any analysis.

Ferlane is permanently exempt from any test of this CGU, whatever future events may occur.

Ferlane must in all cases perform a new full estimate of the recoverable amount, since an indication exists.

Ferlane is not required to re-estimate the recoverable amount, since the previous headroom has not been eliminated.