CERTYNEX IFRS ACADEMY

The Sarrel group has allocated to its Beverages cash-generating unit goodwill that is significant compared with total goodwill. The unit's recoverable amount is its value in use; no loss was recognised in 20X2. Which of the following must be disclosed for this unit?

The carrying amount of goodwill allocated to the unit.

The list of the unit's main customers and their share of revenue.

The basis of the unit's recoverable amount, here value in use.

The key assumptions used and management's approach to determining the values assigned to them.

The period of the cash flow projections and the growth rate used beyond it.

The discount rate applied to the projections.

The amount of impairment losses expected over the next five years.