When Testing for the Impairment of Goodwill Under IFRS, the Recoverable

question 57

Multiple Choice

When testing for the impairment of goodwill under IFRS, the recoverable amount of the cash-generating unit is calculated as ________.

• A) the greater of the fair value of goodwill and the value in use of goodwill
• B) the greater of the fair value less selling costs of the cash-generating unit and the value in use of the cash-generating unit
• C) the lesser of the fair value of goodwill and the value in use of goodwill
• D) the lesser of the fair value of the cash-generating unit and the value in use of the cash-generating unit

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Definitions:

Rated Horsepower

The official power output of an engine or motor as specified by the manufacturer, under specific conditions.

Breakdown Torque

The maximum torque that an electric motor generates at standstill without causing instantaneous failure of the motor.

Operating Speed

The speed at which a machine or component operates under normal working conditions.

Stalling

The condition where an engine or motor stops functioning due to excessive load or insufficient power.