CERTYNEX IFRS ACADEMY

Ostrale, whose year ends on 31 December, has several CGUs to which goodwill has been allocated. Select the correct statements about the timing of the annual impairment test.

The annual test must be performed at the reporting date.

The annual test may be performed at any time during the year, provided it is performed at the same time every year.

All CGUs carrying goodwill must be tested at the same time.

Different CGUs may be tested at different times.

If some of the goodwill of a CGU arose from a business combination during the year, that CGU is tested before the end of that year.