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QUESTION 1 (TOTAL: 20 MARKS) (a) Discuss the accounting for Impalment of Cash Generating Unit (4 Marks) (b) What could be the motivation for companies to sell their non-current assets? Subsequently. how MFRS 5: Non-Current Assets Held for Sale and Discontinued Operation help to monitor these disposal activities? (6 Marks) (c) MFRS 9: Recognition and Measurement of Financial Instruments describes three 3 stages of Impalment of Financial Asset. Explain the accounting for the impairment of financial asset for each of these three stages. (10 Marks) QUESTION 2 (TOTAL: 20 MARKS) (a) The following is financial information of four corporate units of Tuah Berhad. Item (RM Million) Corporate Unit Dery Berhad Limu Behad (Manufacturing) (Retail) Headquarters Choc Berhad (Property) 100 5 30 100 500 800 Sales Internal External Other income Profit/Loss Assets Liabilities 10 5 300 20.000 2,000 (50) 5.000 50 450 55.000 15,000 Dery Berhad, Limu Berhad and Choc Berhad, each, is managed by a Chief Executive Officer of the respective companies. Required: Based on MERS 8. Operating Segments, explain how Tuah Berhad's Group Accountant shall report the four corporate units activities above. Discuss how the information provided in operating segment report assist investors and creditors of Tuah Berad, respectively to make economic decisions? (15 Marks) (b) Discuss the accounting for subsequent measurement of goodwill