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(c) Apply HKAS 36 Impairment of Assets to allocate impairment loss to the assets in the CGU of Cat Ltd. Show your workings. (12 marks)

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(c) Apply HKAS 36 Impairment of Assets to allocate impairment loss to the assets in the CGU of Cat Ltd. Show your workings. (12 marks)

(d) Explain any two factors that the accountant should consider in determining the cash generating unit for Cat Ltd. (5 marks)

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