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Top Down Test Example

Accountancy

What is the difference between the Carrying amount of the smaller CGU and of the larger CGU? Is there a reason why the CA of the smaller CGU is given in the problem? Video Details ------------- P1 - Accounting Standards - CA Inter AS 28 #8. Top Down Test

V V

CA Inter

★ 3K+

04-Mar-25 13:04

171

Answers (1)

First we check if can allocate goodwill to lowest, if yes then we allocate to smallest CGU and check for impairment This can be a trick to confuse you in the exams.

CA Suraj Lakhotia

Admin

11-Mar-25 10:35