Any impairment losses to a CGU's group assets are generally prorated among the CGU's long-lived assets including Goodwill.

Question

Quizplus · Accepted Answer

Impairment losses to a CGU's group assets are usually allocated among the CGU's long-lived assets including Goodwill based on the relative carrying amounts of each asset in the CGU. This is done to ensure that the impairment is appropriately reflected in the value of each asset within the CGU. Therefore, the statement is true.

Any Impairment Losses to a CGU's Group Assets Are Generally