CERTYNEX IFRS ACADEMY

Hautbois Médical has impaired both a stand-alone machine and a CGU. The general IAS 36 requirements on reversal (search for indications and conditions for a reversal) apply:

only to the machine, as CGUs are never concerned by a reversal;

only to the CGU, if goodwill is allocated to it;

only to the goodwill of the CGU;

to the machine and to the CGU alike, with additional rules specific to each and to goodwill.