How are recognised liabilities treated in the carrying amount of a CGU?Your answerAThey are always deducted, because the carrying amount of a CGU corresponds to its net assets.BThey are excluded, unless the recoverable amount cannot be determined without considering them.CThey are excluded in all cases, without any exception, even when a buyer would have to assume them.DOnly financial liabilities are deducted; other liabilities are excluded.Submit