CERTYNEX IFRS ACADEMY

For the annual test of its Logistics CGU, Arbelle wishes to reuse the detailed calculation of recoverable amount made in the previous year. Which of the following situations prevents it from doing so?

In that calculation, the recoverable amount exceeded the carrying amount only slightly.

The detailed calculation was made in the previous year, not during the current year.

The unit's assets and liabilities have not changed significantly since that calculation.

Given the events that have occurred since, the likelihood that the current recoverable amount is below the carrying amount is remote.