CERTYNEX IFRS ACADEMY

To assess whether the cash inflows of a group of assets are largely independent, which elements does the entity consider? (several answers)

How management monitors operations, for example by product line, business, site or geographical area

The amount of impairment loss that each possible grouping would produce

How management makes decisions about continuing or disposing of assets and operations

Only the legal structure of subsidiaries, regardless of how operations are organised

The wish to obtain the broadest possible group so as to smooth results