CERTYNEX IFRS ACADEMY

For the purpose of impairment testing, to which units is goodwill acquired in a business combination allocated?

Exclusively to the CGUs that group the acquiree's identifiable assets, and to no other unit.

To the CGUs or groups of CGUs that are expected to benefit from the synergies of the combination.

To the entity as a whole, since goodwill does not generate any cash flows of its own.

To the CGUs with the largest headroom between recoverable amount and carrying amount at the acquisition date.