CERTYNEX IFRS ACADEMY

In which of the following situations must the recoverable amount be estimated at the CGU level rather than for the individual asset?

A shop whose takings come from its own customers, independently of the entity's other assets.

An industrial furnace integrated into a production line, without its own cash flows, whose fair value less costs of disposal is below its carrying amount and whose value in use is not close to that fair value.

In-house production software, without its own cash flows, whose fair value less costs of disposal is low and whose value in use bears no relation to that fair value.

A delivery vehicle, without its own cash flows, whose fair value less costs of disposal exceeds its carrying amount.