• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

September 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

CGU

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › CGU

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • November 2, 2021 at 1:36 pm #639774
    ilievas
    Participant
    • Topics: 14
    • Replies: 6
    • ☆

    Can someone direct me about solving the following problem? I dont get why do we allocate the RA only to inventory and TR for example while excluding fully goodwill?

    An impairment review was carried out and the recoverable amount of the cash generating unit was determined at $100m. Carrying amounts prior to impairment:

    Goodwill 25m.
    Intangibles 60m.
    PPE 30m.
    Inventory 15m.
    TR 10m

    The inventory and receivables are considered ti be included at their recoverable amounts.

    What is the carrying amount of the intangibles once the impairment loss has been allocated?

    A. 45m
    B. 50m
    C. 55m
    D. 60m

    November 7, 2021 at 9:05 am #640125
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7198
    • ☆☆☆☆☆

    Hi,

    The impairment goes to goodwill first and then the other assets on a pro-rata basis. The inventory and receivables are already at their recoverable amount so not required to be impaired.

    Thanks

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • mohammadhareswalizada@gmail.com on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • Anonymously on Chapter 13 Capital Gains Tax – Individuals – Reliefs TX-UK FA2023
  • basilahamed4 on Inventory Management – Economic order quantity – ACCA Financial Management (FM)
  • John Moffat on Inventory Management – Economic order quantity – ACCA Financial Management (FM)
  • John Moffat on Discounted Cash Flow Further Aspects, Lease versus Buy – ACCA Financial Management (FM)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in