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.
Ask the Tutor ACCA SBR
IAS 36 Impairment of CGU
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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