In 20X0, Garance estimated the recoverable amount of its yoghurt production unit at 18,000,000, against a carrying amount of 12,000,000. In 20X1, internal reporting shows a gross margin slightly below budget, which the entity treats as an indication. No other significant event is identified. The consolidation manager asks whether a new full calculation is needed. Set out your position and its justification.
JudgmentIntermediatePublished