CERTYNEX IFRS ACADEMY

Textora operated two plants, each treated as a CGU. During the year, it genuinely merged the two sites: a single production line, a common customer base and integrated teams. The new combined operation is now tested as a single CGU, for which an impairment loss is recognised at the reporting date. Which analysis is correct?

The change is justified by the reorganisation; Textora provides the information about the CGU required by paragraph 130, reporting the change in aggregation.

The change is prohibited: Textora must continue to test two CGUs, even though the sites no longer operate separately.

The change is justified and requires no specific information, since the impairment loss is recognised in the normal way.

The change is permitted only if Textora restates the impairment tests of previous years under the new grouping.