CERTYNEX IFRS ACADEMY

Ambrières's goodwill is allocated to a group of three CGUs, without it being possible to allocate it to each of them. The three units and the group are tested at the same time. Which approach is correct?

Test the group first; the units are tested only if the group shows a loss.

Test only the group, since the goodwill is not allocated to any unit on its own.

Test each of the three units, then the group.

Test the units after the group and charge their losses to the group's goodwill.