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IAS 36 pt.2 - Coggle Diagram

- - - - If CFs are affected by transfer pricing, use
        mngmnt best estimate .70
  - - - Units w/ GW allocated .80
        
        eg. pg 14 Mod
      - GW not initially allocated, allocate before
        end of following year .84
      - GW allocated to CGU & entity disposes of
        an operation w/in the CGU .86
      - Test impairment:
        
        GW not allocated .88
        
        GW allocated .90
      - Timing of test:
        
        if (A)s tested @ same time as unit, test before
        the unit. Same w/ CGU in group of CGUs .97
        
        when RA calc of PY can be used in CY.99
        
        annual test @ any time; GW allocated in CY,
        test before YE .96
    - - (A)s other than GW contributing to CFs of
        CGUs under review & other CGUs
      - (1) ID all corporate (A)s for the CGU
      - (2.1) can be allocated: incl in CGU for testing
        normal .104 principals
      - (2.2) can't be allocated:
        
        test CGU separately
        
        allocate corporate (A)s
        
        any impairment by default goes to corporate (A)
      - eg. slide 25; IE 8
  - - - re-allocate excess to remaining
- - - - allocate impairment to NCI
        Dr NCI (SFP)
        Cr NCI (P/L)
      - proforma for impairment
        DR Impairment loss (P/L)
        Cr Goodwill (SFP)
      - GW relates to parent & NCI, so we allocate
    - - proforma for impairment, but @ parent's share [i.e. 75%]
        DR Impairment loss
        Cr Goodwill
      - no allocation of loss to NCI, GW didn't
        relate to them
      - Gross up GW in CGU's CA calc
        *GW / % in sub