CERTYNEX IFRS ACADEMY

A trainee summarises the reversal rules for a cash-generating unit as follows. Which sentence of the summary contains an error?

A reversal for a unit is allocated pro rata to the carrying amounts of the assets concerned.

A goodwill loss is reversed when the reasons that led to it have disappeared.

Goodwill is excluded from the allocation base of a reversal for a unit.

The unit's other assets can receive a reversal even if goodwill stays impaired.