CERTYNEX IFRS ACADEMY

Lisière's goodwill of 600,000 is allocated to the group formed by its Alpha and Beta CGUs, without it being possible to allocate it to each. The Beta CGU shows an indication of impairment: carrying amount 1,500,000, recoverable amount 1,300,000. The Alpha CGU has a carrying amount of 2,000,000. The recoverable amount of the group is 3,700,000. What losses must be recognised?

A loss of 400,000 on the group's goodwill, with no impairment of the Beta CGU.

A loss of 200,000 on the Beta CGU, the group test then becoming unnecessary.

A loss of 200,000 on the Beta CGU, then a loss of 400,000 on goodwill.

A loss of 200,000 on the Beta CGU, then a loss of 200,000 on goodwill.