CERTYNEX IFRS ACADEMY

There is an indication that a packaging machine of Lavandor may be impaired. At what level must the recoverable amount be estimated?

Directly at the level of the cash-generating unit, an estimate at the level of the machine never being required

At the level of the entity as a whole, the only level at which cash flows are complete

For the machine itself; failing that, for the CGU to which it belongs

No estimate is required before the mandatory annual test at the year-end, whatever indication has been identified