CERTYNEX IFRS ACADEMY

The types of assets aggregated in the South Logistics CGU of Transvalis changed during the year. Under IAS 36, in which case does this change lead to providing the information about the CGU required by paragraph 130?

Only when the change has been approved by the company's general meeting of shareholders.

When an impairment loss is recognised or reversed for that CGU.

Never: the composition of CGUs is a matter of internal management and calls for no information.

Only when the change reduces the total number of CGUs identified by the company.