QUESTION $2$

A cash$-$generating unit $($CGU$)$ was reviewed for impairment on $31$ March $2024$ as required by

HKAS $36$ Impairment of Assets.

The impairment review revealed that the CGU has a value in use of $$63,524,000$ and a net

realisable amount of $$63,542,000.$ The carrying amounts of the net assets of the CGU

immediately prior to the impairment review were as follows:

CA

$

Goodwill

$2,560,000$

Property, plant and equipment

$56,400,000$

Net current assets

$13,520,000$

$72,480,000$

The review indicated that one item of the plant $($included in the above figure of $$56,400,000)$

with a carrying amount of $$7,565,000$ had been severely damaged and was virtually

worthless. There was no other evidence of obvious impairment to other specific assets.

REQUIRED:

What is the carrying amount of the goodwill, PPE and net current assets after the recognition

of the impairment loss in accordance with HKAS $36?$

ANSWERS:

The carrying amount of goodwill is $

The carrying amount of PPE is $

The carrying amount of net current assets is $