Example 3- CGU Impairment- “Peter”

The impairment Loss of $ 7200 – has been allocated ti specific asset first then to Goodwill in video solution.

Taxt says: “An impairment charge calculated for a CGU should be allocated to the CGU’s individual assets – first of all to goodwill allocated to the CGU, and then to the other assets of the CGU on a pro rata basis according to the carrying amount of each asset in the CGU.”

Q. We should have given to goodwill and balance in prorata OR imparing specific asset as shown in solution is the right way.
Video is
yrs old so – any change in rules since then. please let know