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CGU - IMPAIRMENT

Problem 1
Lami Ans Company have a CGU amounting to 24,500,000.00 and at year end, the CGU is expected to have an
impairment loss. As per valuation the value in use of the CGU is at 19,850,000 while its fair value less cost of
disposal is 20,675,000.

Required:
1. Compute for the impairment loss to be recognized

Problem 2
Here We Go Company have the assessment of the cash generating unit in the company for impairment. The
assets are as follows

Accounts Receivable 600,000.00


Inventories 750,000.00
Land 1,000,000.00
Building 1,500,000.00
Goodwill 450,000.00

The CGU is determined to have a future cash flows of 3,600,000 and Fair value less cost of disposal is at
3,500,000. The inventories are deemed to have a NRV of 600,000 and part of the building was destructed by the
typhoon. The portion of the building have a carrying amount of 400,000.00.

Required
1. Compute for the total amount of goodwill
2. Compute for the new carrying amount of the accounts of CGU

Problem 3
At year end an entity believed that the assets of a cash generating unit are impaired. The assets and liabilities
of the cash generating unit at carrying amount are:

Cash 4,000,000.00
Accounts Receivable 6,000,000.00
Allowance for Doubtful Accounts 1,000,000.00
Inventory 7,000,000.00
Property Plant and Equipment 22,000,000.00
Goodwill 4,000,000.00
Accounts payable 3,000,000.00
Loan Payable 1,000,000.00

The entity determined that the value in use of the CGU is 30,000,000. The accounts receivable is doubtful for
20%.

Required
1. Compute for the total amount of goodwill
2. Compute for the new carrying amount of the accounts of CGU