What upper limit does IAS 36 set for the unit or group of units to which goodwill is allocated?Your answerAAn operating segment as defined by IFRS 8, before aggregation.BAn operating segment as defined by IFRS 8, after aggregation of segments with similar economic characteristics.CThe acquired legal entity, whatever the number of segments it covers.DNo limit: the level depends solely on the internal monitoring chosen by management.Submit