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