Corbières holds 70 % of its subsidiary Taurac, which on its own is a CGU. Non-controlling interests were measured at fair value under IFRS 3 (given): the goodwill recognised already includes their share and no notional gross-up is needed. Taurac's profit or loss is allocated in proportion to ownership percentages. The carrying amount of the CGU, including goodwill, is 3,000,000 and its recoverable amount is 2,750,000. Allocate the impairment loss between the parent and the non-controlling interests.
- Parent's ownership percentage
- 70 %
- Carrying amount of the CGU, including goodwill
- 3,000,000
- Recoverable amount of the CGU
- 2,750,000