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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Question 28 of the pre-march mock CGU impairment
In question 28 – calculating the new value of an item within the CGU. Why are current assets not included when weighting out the 100 loss?
I’ve not got the question to hand but presumably the current assets have already been considered in the original impairment assessment and are not impaired. There is likely to be something in the question that suggests this, plus inventory would be held at lower of cost and NRV, with receivables at their recoverable amount.
Thanks