Assume the same information as in E4.9, except thai International Foods repqrts using IFRS and allocated its goodwill to the following cash generating units (CGUs):
E.Asia$ 40,000,000
Indonesia60,000,000
Brazil150,000,000
Mediterranean150,000,000
Scandinavia100,000,000
Total$500,000,000
The following information is available at December 31,2014:

Required
Compute 2014 amortization expense and impairment losses on the above intangibles, following IFRS.

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Fair Value of Identifiable Net Assets CGU Unit Carrying Value Unit Fair Value Brazil. Mediterranean.... Scandinavia.. . $200,000,000 100,000,000 130,000,000 220,000,000 300,000,000 $150,000,000 120,000,000 140,000,000 190,000,000 230,000,000 $300,000,000 75,000,000 100,000,000 150,000,000 200,000,000