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Impairment Review

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Impairment Review

  • This topic has 0 replies, 1 voice, and was last updated 10 years ago by tigress.
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  • May 16, 2015 at 7:54 am #246285
    tigress
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    • Topics: 13
    • Replies: 8
    • ☆

    Hi,

    can I pls confirm I understand this correctly.

    Assuming a company acquired 10 stores in various locations, with their performances separately reviewed but key policies such as pricing, marketing and human resources are centrally decided.

    To carry out an impairment review, is it right to treat each 10 stores as a CGU because although centrally managed, their income stream is independent of one another?

    Thank you.

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