CERTYNEX IFRS ACADEMY

The controller of Pélagor is justifying the value in use projections of a cash-generating unit made up of a vessel and deck equipment with a shorter useful life. Which of the controller's statements are correct?

The periodic replacement of the deck equipment, which has a shorter useful life than the vessel, is treated as day-to-day servicing in the projections.

An engine upgrade that would enhance performance can be included once its budget has been approved by management.

The projections relate to the unit in its current condition, even if management intends to enhance it.

The additional inflows from the engine upgrade are included as soon as the decision has been publicly announced.

The outflows needed to maintain the current level of benefits of the vessel are included.