CERTYNEX IFRS ACADEMY

In 20X2, Brisk determined the recoverable amount of two cash-generating units: Transport, which carries neither goodwill nor an intangible asset with an indefinite useful life, and Media, which carries significant goodwill. What is the position on disclosing the key assumptions used?

It is mandatory for both units.

It is merely encouraged for both units, since neither has been impaired.

It is mandatory for Transport and optional for Media.

It is encouraged for Transport and mandatory for Media.