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Jam Pty Ltd Has Two Cash Generating Units

Question 19

Multiple Choice

Jam Pty Ltd has two cash generating units. CGU A had a carrying amount of €700 and value in use of €750. CGU B has a carrying amount of €900 and a value in use of €800. The carrying amount of the head office assets is €400. CGUs A and B utilise the head office services equally. The impairment loss for CGU A is:


A) €0;
B) €50;
C) €150;
D) €350.

Correct Answer:

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