ch6-p156-32和33举例.doc

3.2 Testing CGU with GW for impairment （a）Where goodwill has been allocate to CGU Example The group of CGU Total store store store 1 2 3 Fair value 2 400 1 200 800 400 Allocation basis: FV 100% 50% 33% 17% Acquired Goodwill 450 Carrying amount of Non-current assets(excluding goodwill): Land 1 300 600 400 300 Building 700 250 250 200 Equipment 1 300 450 550 300 Totals 3 300 1 300 1200 800 Allocated goodwill 450 225 150 75 Carrying amount of Non-CA (including goodwill) 3 750 1 525 1 350 875 RA (Assumed) 3 500 1 200 1 400 900 Step 4: Recognition order of the impairment loss for the CGU in store 1 Before Im- Impairment After Im- -pairmen Loss allocated -pairment Goodwill 225 (225) 0 Carrying amount of Non-CA: Land 600 46% * ( 46 ) 554 Building 250 19% * ( 19 ) 231 Machinery 450 35%* ( 35 ) 415 CA 1 525 (325) 1 200 Impairment loss allocated on a pro rata basis (excluding goodwill allocated): Land : 600/ 600+250+450 = 600/ 1300 = 46% Building :250/ 1300 = 19% Machinery : 450/ 1300 = 35% (b) Where it has not been possible allocate goodwill to a specific CGU , but only to a group of CGU Procedures: Step 1: The specific CGU is tested for impairment by comparing its carrying amount (excluding goodwill) with its recoverable amount , separately recognized loss on specific CGU ( store 1). .Step 2 : Combined tested CA of the specific CGU and CA of group of CGU (including goodwill). Step3: Comparing the recoverable amount of