CERTYNEX IFRS ACADEMY

Goodwill acquired by Linor relates to its Transport CGU, but it could not be allocated to it: it is monitored at the level of a larger group of units. The Transport CGU contains no intangible asset with an indefinite useful life. How is the Transport CGU tested at its own level?

Annually, including an estimated share of goodwill in its carrying amount.

When there is an indication, by comparing its carrying amount excluding goodwill with its recoverable amount.

Never at its own level: only the group of units to which goodwill is allocated is tested.

When there is an indication, by comparing its carrying amount including goodwill with its recoverable amount.