Hey!!
If the buyer would not be required to assume the lease liability, then the company excludes the lease liability from the carrying amount of the CGU and, to achieve a like-for-like comparison, excludes the lease payments from the discounted cash flows used to measure the CGU’s VIU. Wouldn't there be a difference in the two calculations purely attributed to the discount rates applied: Carrying amounts uses IBR whereas VIU uses WACC?
IFRS 16 interaction with IAS 36
Re: IFRS 16 interaction with IAS 36
Recognised liabilities should be excluded from impairment tests based on ViU (the point about a buyer not assuming the liability is irrelevant here). If inclusion of recognised liabilities is necessary for operational reasons, ensure that cash flows related to their repayment are discounted using the rate applied in their initial measurement. A common error is to factor in liabilities, such as provisions, and discount associated cash outflows using WACC.