A Cash Generating Unit Has the Following Values; Goodwill =

question 3

Multiple Choice

A cash generating unit has the following values; Goodwill = €30,Property =€60 & Plant = €90.An impairment loss of €45 is suffered.After allocation of the impairment loss what is the carrying value of the property?

• A)€54
• B)€45
• C)€30
• D)€15

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Definitions:

Insight Learning

A form of problem solving that occurs when a solution to a problem suddenly becomes apparent, often without trial-and-error behavior.

Law of Effect

A principle of learning that states behaviors followed by positive outcomes will be repeated, while those followed by negative outcomes will not.

Negative Reinforcement

A process in behavioral psychology where the removal of an unpleasant stimulus strengthens or increases the likelihood of a response.

Punishment

A consequence that reduces the likelihood of a behavior recurring, often by introducing a negative outcome or removing a positive condition.