CERTYNEX IFRS ACADEMY

For a refrigerated transport cash-generating unit (CGU), Glacéo must avoid any double counting in its value in use projections. Which of the following cash flows must it exclude? (several answers)

Collection of the trade receivables existing at the test date

Day-to-day servicing of the CGU's trucks

Payment of the trade payables already recognised at the test date

Periodic replacement of the refrigeration units, whose useful life is shorter than that of the trucks

Settlement of a lawsuit for which a provision is already recognised