Testing of goodwill impairment
Posted: 21 May 2021, 05:08
Hi, would like to seek your view on below on impairment testing.
Whether there is any option in selecting the method (i.e. either using enterprise value or equity value) when preparing the cash flow projections for impairment review of goodwill arising from business combination arising from acquisition of subsidiary? (CGU is business (Enterprise value) / CGU is subsidiary (Enterprise value)/ CGU is subsidiary (Equity Value)
Whether there is any option in selecting the method (i.e. either using enterprise value or equity value) when preparing the cash flow projections for impairment review of goodwill arising from business combination arising from acquisition of subsidiary? (CGU is business (Enterprise value) / CGU is subsidiary (Enterprise value)/ CGU is subsidiary (Equity Value)