The following information relates to three cash-generating units (CGUs).

	CGU A CGU B CGU C 5000 5000 5000			Total $000
Carrying amount prior to allocation of corporate asset	1 000	2 000	4 000	7 000
Allocation of corporate asset (building)	150	200	350	700
Carrying amount after corporate asset allocation	1 150	2 200	4 350	7 700
Recoverable amount	1 500	1 800	3 950

In accordance with IAS 36 Impairment of Assets. what is the impairment loss that would be allocated to the corporate asset (building)?

1. 576 GOO
2. 582 000
3. nil
4. 584 000

Answer rating: 100% (QA)

Impairement loss arises weken Recoreraste amount is less Th... View the full answer