Question: 5 A cash generating unit (CGU) has assets with the following carrying amounts: 000 Goodwill 500 Other intangible assets 250 Property, plant and equipment
5 A cash generating unit (CGU) has assets with the following carrying amounts: 000 Goodwill 500 Other intangible assets 250 Property, plant and equipment 1,750 2,500 The recoverable amount of the CGU has been assessed at 1,800,000. The other intangible assets have a combined fair value less costs of disposal of 220,000. How much of the impairment loss should be allocated to property, plant and equipment, according to IAS 36 Impairment of Assets? A Nil B 170,000 C 175,000 D 490,000
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