CERTYNEX IFRS ACADEMY

The Altaïs group has three CGUs: a fruit juice plant, a soft drinks plant and a distribution platform. Which of the following is a corporate asset for these CGUs?

The bottling lines of the soft drinks plant, used by that plant only.

The goodwill allocated to the fruit juice plant on its acquisition.

The central IT system that serves the three units.

The finished goods inventories stored at the distribution platform.