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IAS 36 Impairment of CGU

This topic has 1 reply, 2 voices, and was last updated 5 years ago by Stephen Widberg.

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November 6, 2019 at 12:06 pm #551684
rishabbohra98
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Sir in the BPP study text there is something called as “Test of individual CGU” and “Test of Group CGU”. Is it important as there is no mention of it in videos or notes.
November 7, 2019 at 6:37 am #551731
Stephen Widberg
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Anything could come up – more likely in words than numbers
When I teach this subject I tell the students not to get very excited about it
Just be aware of the concept
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