The Harbour Cannery CGU of Halvard Foods comprises goodwill of 40,000, a building with a carrying amount of 300,000 and machinery with a carrying amount of 200,000. Its recoverable amount is estimated at 400,000. No individual floor is binding. Calculate the loss allocated to goodwill, to the building and to the machinery.
- Carrying amount of goodwill
- 40,000
- Carrying amount of the building
- 300,000
- Carrying amount of the machinery
- 200,000
- Recoverable amount of the CGU
- 400,000