Under IFRS, to Determine If There Is an Impairment Loss

Multiple Choice

Under IFRS, to determine if there is an impairment loss, compare the

A) fair value of the identifiable assets to the book value of the assets.
B) fair value of the reporting unit to the carrying value of the reporting unit.
C) imputed current fair value of goodwill with the carrying value of goodwill.
D) carrying amount of the CGU with the recoverable amount.