impairments and lease

TA: Onerous lease contracts and impairments, and investor issues

If the ROU asset is tested for impairment as a part of the CGU then it should be included in the CGU’s carrying amount. IAS 36 requires entities to consider whether a buyer would be required to assume any liabilities, which could include the lessee’s lease liability. In such a case, the lease liability needs to be included in the recoverable amount of the CGU and in the carrying amount of CGU as well.

Professor am not sure if i get this in its entirety, more because of the sudden pop-up of the word “BUYER” instead of “LESSEE”.

INFERENCE 1: if a lessee is including any ROUA to CGU then accompanying lease liability also needs to be included in recoverable amount and carrying amount of CGU.

INFERENCE 2: that a buyer is buying a ROUA from an existing lessee( investment property for lessee) who is sub-letting it. and she is supposed to include ROUA in CGU and any liability of the sub-letter(i know there’s no such word, but for know to get my point across clearly i use it), is that so the case?

Regards,