CERTYNEX IFRS ACADEMY

The Valmont group disposes of a cutting workshop that was part of a cash-generating unit (CGU) to which goodwill has been allocated. Which treatment of goodwill is correct in determining the gain or loss on disposal of the workshop?

All the goodwill stays in the CGU, since it is not sold separately from the workshop.

The portion of goodwill associated with the workshop is included in the carrying amount of the workshop disposed of.

The goodwill is first fully impaired through profit or loss, then the workshop is derecognised without goodwill.

All the goodwill of the CGU leaves with the workshop, since the disposal changes the unit.