CERTYNEX IFRS ACADEMY

On 1 November 20X1, Aquilon acquires Brumelle; its reporting date is 31 December. At that date, the valuation of Brumelle's intangible assets is not finished: goodwill is recognised on a provisional basis under IFRS 3, and its allocation to CGUs is not complete. Which approach complies with IAS 36?

Allocate the provisional goodwill among the CGUs on a flat-rate basis as early as 20X1, so as not to have unallocated goodwill at the reporting date.

Leave the goodwill unallocated at the 20X1 reporting date, provide the information required by paragraph 133, and complete the allocation before 31 December 20X2.

Leave the goodwill unallocated without any further information, as the allocation can be completed before 31 December 20X2.

Leave the goodwill unallocated until all valuations are final, however long that takes.