CERTYNEX IFRS ACADEMY

The Cutting Line CGU of Pellerin Bois, with no goodwill, comprises an industrial saw with a carrying amount of 80,000 and other assets of 120,000. Its recoverable amount is 100,000. The value in use of the saw cannot be estimated individually; its fair value less costs of disposal is 55,000. The other assets have no binding floor. What is the carrying amount of the saw after impairment?

40,000, after allocating half of the unit's loss.

55,000, the remainder being pushed to the other assets.

80,000, as no loss is possible without its own value in use.

25,000, the amount of the loss borne by the saw.