CERTYNEX IFRS ACADEMY

Brivane's audit committee is reviewing the goodwill allocation policy. Which statements comply with IAS 36? (several answers)

Goodwill is allocated to units from the acquisition date.

If management monitors goodwill only at entity level, the entity may allocate it at that level, even beyond an operating segment.

The level used for foreign currency differences under IAS 21 automatically determines the level of the impairment test.

Testing goodwill at the level of internal monitoring does not require new reporting systems to be created.

The requirements for CGUs carrying goodwill also apply to the groups of CGUs to which it is allocated.