CERTYNEX IFRS ACADEMY

Lumivia, which has two operating segments (Public Lighting and Residential Lighting), has only ever monitored goodwill at the level of the entity as a whole. It acquires a manufacturer whose synergies will benefit both segments. The groups of CGUs in each segment allow a non-arbitrary allocation. How should Lumivia allocate this goodwill?

At the level of the entity as a whole, since it is the only level at which goodwill is monitored internally.

To each individual CGU of the entity, in proportion to its carrying amount, to avoid any grouping.

Exclusively to the segment that legally carried out the acquisition.

To the groups of CGUs in each of the two segments that benefit from the synergies, no level being larger than an operating segment.