CERTYNEX IFRS ACADEMY

The Ostréa group is testing a cannery. Its central IT department, accounting services and pooled purchasing work for all the group's plants. Management control has a stable allocation key, based on volumes produced, which each year allocates a share of these costs to the cannery. How should these overheads be treated in the cannery's value in use?

Ignore them: only costs physically incurred in the plant are outflows of the asset tested

Include all of the group's overheads, out of prudence, in the cannery's outflows

Include them only if they are invoiced to the cannery by a supplier outside the group

Include the share allocated on a reasonable and consistent basis