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Multiple CGUs share the SAME key assumption (e.g. growth in a common end market) and the AGGREGATE goodwill + indefinite-life intangibles allocated to them is significant. Ind AS 36 requires disclosure of:
ANothing additional beyond the per-CGU disclosures
BOnly management's approach
COnly the names of those CGUs
DThe aggregate carrying amounts of goodwill/indefinite-life intangibles allocated to those CGUs + description of the key assumption + management's approach + reasonably-possible-change-sensitivity (aggregated)
Answer & Solution
Correct answer: D. The aggregate carrying amounts of goodwill/indefinite-life intangibles allocated to those CGUs + description of the key assumption + management's approach + reasonably-possible-change-sensitivity (aggregated)
Paragraph 135 requires aggregate disclosure when individually-insignificant CGUs share key assumptions and the aggregate is significant. This prevents users from missing concentration risk hidden behind small per-CGU disclosures.
Related questions
Identify the statement about CGU disclosure under Ind AS 36 that is INCORRECT.When an impairment loss recognised in a prior period for a CGU is REVERSED:When an impairment loss is allocated within a CGU, the order of allocation under Ind AS 36An entity's CGU recoverable amount is based on VIU. The discount rate disclosure required An entity uses a SENSITIVITY disclosure when a reasonably possible change in a key assumptWhen projecting cash flows beyond the period covered by management's most recent budgets/fWhen an entity discloses a CGU to which significant goodwill is allocated and recoverable An entity tests goodwill annually. The most recent detailed RA calculation for a CGU excee