CERTYNEX IFRS ACADEMY

For its Cables cash-generating unit, which carries significant goodwill, Quartz carries forward in 20X3 the detailed calculation of recoverable amount made in the previous period, the IAS 36 carry-forward conditions being met (given). The finance director wonders how to prepare the disclosures on this unit's estimates. Which answer is correct?

A new full calculation is needed solely for the notes, since the carried-forward calculation cannot serve as the basis for the disclosures.

No disclosure of estimates is required this year, since no new calculation has been made.

The disclosures on the unit's estimates may be based on the calculation carried forward from the previous period.

Only the carrying amount of the unit's goodwill must be disclosed while the calculation is carried forward.