Skip to main content
IFRS Academy

CERTYNEX IFRS ACADEMY

Search the Academy

Home
My learning path
Exercises & quizzes
Cases
Workpapers
Exams
My progress

CalculationIntermediateVariant — group VG.IAS36.000703Published

Question · Testing units with goodwill

In its annual test, Fenwood reviews the Packaging CGU, whose assets excluding goodwill have a carrying amount of 2,400,000 and to which goodwill of 300,000 is allocated. The recoverable amount of the CGU is 2,550,000. Compute the impairment loss of the CGU.

Carrying amount of the CGU's assets excluding goodwill
2,400,000
Goodwill allocated to the CGU
300,000
Recoverable amount of the CGU
2,550,000
Your answer

← Back to the concept