CERTYNEX IFRS ACADEMY

Ravelle recognised a material impairment loss of 250,000 on its South Distribution cash-generating unit. This year the unit was redefined: two depots previously tested separately are now grouped in it. What must the note contain as the description of the unit?

Only the total amount of the unit's loss, i.e. 250,000.

A description of the unit, the amount of the loss by class of assets, and by segment where relevant, and a description of the change in the aggregation of assets.

A description of the unit and the breakdown of the loss by class of assets, without mentioning the redefinition, since the loss was measured on the unit's current scope and the former structure no longer exists at the reporting date.

A restatement of prior-year losses on the basis of the unit's new scope.