Fontcaude has two CGUs, M and N, which use a research centre with a carrying amount of 400,000. No reasonable and consistent basis allows a portion of the centre to be allocated to each unit, but it can be allocated to the group formed by M and N. Test data: M, carrying amount 800,000 and recoverable amount 850,000; N, carrying amount 1,200,000 and recoverable amount 1,100,000; recoverable amount of the group M + N: 2,150,000. Compute the loss of CGU N, then the additional loss identified at group level.
- Carrying amount of CGU M (excluding the research centre)
- 800,000
- Recoverable amount of CGU M
- 850,000
- Carrying amount of CGU N (excluding the research centre)
- 1,200,000
- Recoverable amount of CGU N
- 1,100,000
- Carrying amount of the research centre
- 400,000
- Recoverable amount of the group M + N
- 2,150,000