A competitor launches a cheaper offer and Sirocco, a video game publisher, identifies an indication of impairment on its Studio CGU. Carrying amounts: goodwill 150,000, computer equipment 900,000, software licences (intangible assets) 600,000. The recoverable amount of the unit is 1,050,000. No individual floor is binding (given). Compute the impairment loss and the carrying amounts of the equipment and of the licences after allocation.
- Goodwill allocated to the Studio CGU
- 150,000
- Computer equipment
- 900,000
- Software licences
- 600,000
- Recoverable amount of the Studio CGU
- 1,050,000