CERTYNEX IFRS ACADEMY

Morvenne identifies an indication of impairment on a press in its Foundry CGU. The press has a carrying amount of 500,000 and an individual recoverable amount of 380,000. The CGU also includes other assets of 2,000,000 and goodwill of 300,000; its recoverable amount is 2,600,000. What impairment losses must be recognised?

A loss of 200,000 charged to goodwill; the press stays at 500,000.

A loss of 120,000 on the press; the CGU test becomes unnecessary.

A loss of 120,000 on the press, then a loss of 80,000 on goodwill.

A loss of 120,000 on the press, then a loss of 200,000 on goodwill.