In the annual test of its Rolling CGU, Marquise has the following carrying amounts: goodwill 200,000, production plant 1,200,000, factory building 800,000. The recoverable amount of the unit is 1,600,000. No individual floor limits the reduction of the assets (given). Compute the impairment loss, then the carrying amounts of the plant and of the building after the test.
- Goodwill allocated to the CGU
- 200,000
- Production plant
- 1,200,000
- Factory building
- 800,000
- Recoverable amount of the CGU
- 1,600,000