Under IAS 36, the impairment testing of goodwill occurs at the:

Question

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Goodwill is allocated to cash-generating units (CGUs), which are the smallest identifiable groups of assets that generate cash inflows that are largely independent of the cash inflows from other assets or groups of assets. Therefore, impairment testing of goodwill should occur at the lowest level at which goodwill is allocated to CGUs. This approach ensures that the impairment loss is recognized at the appropriate level and provides relevant information to the users of financial statements.

Under IAS 36, the Impairment Testing of Goodwill Occurs at The