Impairments

Question 1

Cgu with corporate asset

Answer 1

If corporate asset can be allocated, include in ca and impairment allocation.
If cannot, first impair cgus then get ca of all cgus including the corporate asset and impair again.

Question 2

Cgu with gw in business combination

Answer 2

If nci is not determined at fv, have to gross up gw and add it to the ca of assets before comparing to recoverable amount. When allocate impairment allocate to gw first and gross down gw, then to other assets and pro rata.

If gw at fv, no grossing up.

Only allocate to gw if can attribute to cgu.