A Subsidiary That Is Identified as a Single Cash-Generating Unit

question 23

Multiple Choice

A subsidiary that is identified as a single cash-generating unit (CGU) has property,plant and equipment assets with a carrying amount of $100 000 and a recoverable amount of $80 000.On acquisition of the subsidiary,goodwill of $60 000 was recognised.The amount to be identified as goodwill impairment loss is:

• A) $100 000.
• B) $80 000.
• C) $20 000.
• D) $60 000.

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Definitions:

Positive Toward

Positive toward is not a recognized psychological or scientific term and may be a typographical error or miscommunication. NO.

Stereotypes

Oversimplified and widely held beliefs about the characteristics, attributes, and behaviors of a particular group of people.

Exaggerate Differences

The act of making distinctions between entities more pronounced or significant than they actually are.

Cognitive Dissonance

A psychological phenomenon where an individual experiences discomfort from holding two or more conflicting beliefs, ideas, or values at the same time.