The order of allocation of impairment loss for a CGU

Hi, Sir/Madam,

I am really confused about the order of allocation of impairment loss for a CGU.

From the BPP workbook (till June 2024), it says:
The impairment loss is allocated to reduce the carrying amount of the assets of the unit in the following order:
1.To any goodwill allocated to the CGU;
2.To the other assets of the unit on a pro-rata basis based on the carrying amount of each asset in the unit.

But from the video the lecturer says the orders is as:
1. specific assets
2. Goodwill
3. the other assets.

It puts specific assets first. However I cannot find any source or similar statements from the BPP workbook.

Then I checked the IAS 36, I found a paragrah like this:
“At the time of impairment testing a cash-generating unit to which goodwill has been allocated, there may be an indication of an impairment of an asset within the unit containing the goodwill. In such circumstances, the entity tests the asset for impairment first, and recognises any impairment loss for that asset before testing for impairment the cash-generating unit containingthe goodwill.”

So, is it because of this paragrah, we put specific assets first?

But, if it is so, there is another example from BPP workbook essential reading makes me more confused:

“Biscuit Co has acquired another business for $4.5 milion: non-current assets are valued at $4.0 million and goodwill at $0.5 million.
An asset with a carrying amount of $1milion is destroyed in a terrorist attack. The asset was not insured. The loss of the asset, without insurance, has prompted the company to asses whether there has been an impairment of assets in the acquired business and what the amount of any such loss is.
The recoverable amount of the business( a singel CGU) is measure as $3.1 million.”

The solution is :
the impairment loss will be allocated between the assets as follows.
1. A loss of $0.5 million should be allocated to goodwill in the first instance.
2. The remaining loss of $0.9 million will then be attributed directly to the uninsured asset that has been destroyed.

From the example above, I think the destroyed asset should be the specific asset.
It shows that the order of allocation impairment loss seems like?
1. Goodwill
2. Specific assets
3. The other assets.

Then ,which order is the correct one?
would you please clarify the steps?
Thanks you very much!
Look forward to hearing from you soon .

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