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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Intangible assets-impairment
Dear Tutor,
If a cash generating unit that consists of intangible assets only is impaired, do we allocate this impairment in this order:
1. Particular impaired asset
2. Goodwill
3. Other intangible assets on a pro-rata basis
Could you confirm it for me please?
Many thanks,
Valentina
Sounds ok, but I’m trying to get my head around how a cgu can comprise ONLY intangibles. can you help?
