CERTYNEX IFRS ACADEMY

The retail chain Zephan has spread total goodwill of 3,000,000 across 12 regional cash-generating units; the amount allocated to each is not significant compared with total goodwill. For 8 of these units, which together carry 2,200,000 of goodwill, a significant amount, the recoverable amount is based on the same key assumptions (footfall and margin). What information must Zephan disclose?

None, since the goodwill allocated to each unit, taken individually, is not significant.

All the detailed disclosures required for a significant unit, on a mandatory basis for each of the 12 units.

The fact that goodwill is spread across several non-significant units and its total of 3,000,000; for the 8 units, that fact, the total of 2,200,000, a description of the common key assumptions, management's approach and, where relevant, a sensitivity analysis.

Only the total of 3,000,000 spread across the 12 units.