Feb 22, 2022carrying amount of the cgu = total assets of the cgu - total liabilities of the cgu is that just a coincident that all the examples on youtube simply ignore liabilities to determine the. 1.1 les présentes conditions générales d'utilisation (ci-après les « cgu » ou l’ « accord ») énoncent les conditions d'utilisation des services fournis par ankama games, société par actions simplifiée au. May 20, 2025let’s consider an example illustrating a simple impairment test of a cash-generating unit (cgu) based on value in use:
Simple impairment test of a cgu based on value in use the. Jan 31, 2020in determining whether a group of assets is a cgu, the ifrs interpretations committee has confirmed that emphasis is placed on independent cash inflows, rather than net cash flows;. Goodwill and cgu reorganisation by jrsb » thu sep 11, 2025 9:55 am goodwill doesn't relate to a specific legal entity so i don't see that there needs to be any impact as a result of.
Lets say the rou cant be tested individually and need to be tested under cgu, and there is no goodwill. Apr 7, 2022in such a case, we feel it is not necessary to allocate goodwill to any cgu for impairment testing purpose (ias 36 para 80 (a). The methodology says that it impairment is calculated on asset or cgu basis on consolidated basis.
Mar 12, 2024in what situations can you cluster cgu's for retail stores?
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