CERTYNEX IFRS ACADEMY

The Velonor group has acquired a chain of bicycle shops. Each shop is a CGU. Management monitors the goodwill from this acquisition at the level of the Urban Bikes group, which comprises five shops, within the Mobility operating segment. It has no monitoring of goodwill shop by shop. At which level is goodwill allocated?

To each of the five shops, in proportion to their revenue, since each shop is a CGU.

To the Mobility operating segment, for simplicity.

To the group of five Urban Bikes CGUs.

To the Velonor group as a whole, across all segments, since it is the acquirer.