Impairment Test (Value in Use)
This blog post provides an illustrative Cash Generating Units (CGUs) impairment test Excel file.
Calculation of Carrying Amounts for Cash Generating Units
This blog post details the process of calculating carrying amounts for Cash Generating Units (CGUs) under IFRS, including the allocation of directly attributable assets, goodwill, corporate assets, and working capital, ensuring consistency for impairment testing.
Reversal of Impairment for Cash Generating Units
This blog post explains the process of reversing impairment for Cash-Generating Units (CGUs) under IFRS, detailing the conditions and steps for reversal, including the allocation of reversals to eligible assets and the treatment of goodwill, with an illustrative example.