c- JO d- Nil 7-CLO4- At reporting date, the carrying amount of a cash-generating unit was considered to be have been impaired by JOD900. The unit included the following assets: Land JOD5000; Plant JOD3000; Goodwill JOD500. The amount of impairment allocated to the land is: a- JOD250 b- JOD229 c- JOD300 d- JOD529 8-CLO4- The IAS36 definition of "corporate assets" specifically excludes goodwill. True or False? a- True b- False