Goodwill attributable to the disposal of an operation based on relative values
An entity sells for €100 an operation that was part of a CGU to which goodwill of €60 has been allocated. The goodwill allocated to the CGU cannot be identified or associated with an asset group at a level lower than that CGU, except arbitrarily. The recoverable amount of the portion of the CGU retained is €300. Because the goodwill allocated to the CGU cannot be non-arbitrarily identified or associated with an asset group at a level lower than that CGU, the goodwill associated with the operation disposed of is measured on the basis of the relative values of the operation disposed of and the portion of the CGU retained. Therefore, 25 per cent of the goodwill allocated to the CGU, i.e. €15 is included in the carrying amount of the operation that is sold.
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