CERTYNEX IFRS ACADEMY

The Calderis group has three operating segments: Heating, Air Conditioning and Services. It has just acquired Thermalys, whose activities all fall within the Heating segment, where the synergies are expected, and the goodwill is monitored there by that segment's management. The finance director proposes to test this goodwill at the level of the whole group, where the headroom of the other segments would comfortably cover any loss. Which analysis is correct?

The proposal is acceptable, because the goodwill ultimately benefits the group as a whole.

The proposal is acceptable if the group mentions it in its notes.

The proposal is rejected: goodwill is allocated at the lowest level of internal monitoring, not larger than the Heating segment.

The proposal is rejected, and goodwill must be split equally among the three segments.