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Following IFRS, the goodwill is allocated to CGUs 1, 2 and 3. The following information is available for goodwill impairment testing: CGU1 CGU2 CGU3 Book

Following IFRS, the goodwill is allocated to CGUs 1, 2 and 3. The following information is available for goodwill impairment testing:

CGU1 CGU2 CGU3
Book value of goodwill 2,500,000 4,000,000 1,500,000
Fair value of CGU 14,000,000 7,000,000 13,000,000
Book value of CGU 15,000,000 10,000,000 10,500,000

Q1 Goodwill impairment loss for 2019, following IFRS

a. 1500,000

b. 2000,000

c. 3500,000

d.4000,000

Q2 Impairment loss for 2019 for the customer lists and brand names, following IFRS

a. 0

b. 300,000

c. 1800,000

d. 2100,000

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