CERTYNEX IFRS ACADEMY

The Valbonne Spa CGU of Aquaval includes a building measured under the revaluation model, with a revaluation surplus of 40,000. The allocation of the unit's impairment loss assigns a share of 25,000 to the building. How is this share treated?

As an expense, like the goodwill share, since the loss was determined at the level of the unit.

As an impairment loss on the building taken individually, treated as a revaluation decrease under the applicable standard.

It is not recognised, as an impairment loss cannot affect a revalued asset.

It is transferred to the unit's goodwill in order to preserve the building's revaluation surplus.