CERTYNEX IFRS ACADEMY

In November 20X4, Halvren acquired the Pirsa group. At the reporting date of 31 December 20X4, part of the resulting goodwill has not yet been allocated to a cash-generating unit, the initial allocation not being complete (a situation consistent with IAS 36, given). Which of the following must Halvren disclose?

A provisional and arbitrary allocation of this goodwill among existing units, presented as final.

The amount of goodwill not yet allocated.

The reasons why that amount remains unallocated.

The value in use of each unit that might receive this goodwill.

No information, since unallocated goodwill is not attached to any unit.