Reallocation of goodwill to CGUs based on relative values
Goodwill of €160 had previously been allocated to CGU A. A is to be divided and integrated into three other CGUs, B, C and D. Because the goodwill allocated to A cannot be non-arbitrarily identified or associated with an asset group at a level lower than A, it is reallocated to CGUs B, C and D on the basis of the relative values of the three portions of A before those portions are integrated with B, C and D. The recoverable amounts of these portions of A before integration with the other CGUs are €200, €300 and €500 respectively. Accordingly, the amounts of goodwill reallocated to CGUs B, C and D are €32, €48 and €80 respectively.
Delivering a high-quality product at a reasonable price is not enough anymore.
That’s why we have developed 5 beneficial guarantees that will make your experience with our service enjoyable, easy, and safe.
You have to be 100% sure of the quality of your product to give a money-back guarantee. This describes us perfectly. Make sure that this guarantee is totally transparent.
Each paper is composed from scratch, according to your instructions. It is then checked by our plagiarism-detection software. There is no gap where plagiarism could squeeze in.
Thanks to our free revisions, there is no way for you to be unsatisfied. We will work on your paper until you are completely happy with the result.
