Impairment LossForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Impairment LossThis topic has 1 reply, 2 voices, and was last updated 8 years ago by MikeLittle.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts July 20, 2016 at 6:40 pm #328066 vaishna006MemberTopics: 6Replies: 3☆A Cash Generating unit comprises the following: $M Building 30 Plant and Equipment 6 Goodwill 10 Current Assets 20 —- 66 ===Impairment review has estimated the recoverable amount of CGU to $50 M.I’m having troubles in calculating the pro-rata part.I want to know this simple question first before going for difficult ones. July 20, 2016 at 7:09 pm #328080 MikeLittleKeymasterTopics: 27Replies: 23264☆☆☆☆☆After impairing goodwill down to zero, there is a further 6 more to impair and that is spread pro-rata amidst the building and the PPEBuilding takes 30/36 x 6 = 5 and PPE takes 6/36 x 6 = 1So the assets after impairment are:Building 25 PPE 5 CA 20Total 50OK now?AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In