CERTYNEX IFRS ACADEMY

The disposal of a CGU would require the buyer to assume a recognised restoration obligation. Which statements are correct? (several answers)

The obligation is ignored, because recognised liabilities are always excluded from the carrying amount of a CGU.

Fair value less costs of disposal relates to the combination of the assets and the obligation.

The carrying amount of the obligation is deducted from the carrying amount of the CGU, but not from its value in use.

The carrying amount of the obligation is deducted from the carrying amount of the CGU.

The carrying amount of the obligation is deducted from the CGU's value in use.