In accordance with IAS 36 Impairment of Assets, how should an impairment loss for a cash generating unit (CGU) that includes goodwill be allocated?

Select the correct statement.

Question 31 options:

A)	The loss is allocated first to reduce goodwill to zero; any excess is then allocated to the other identifiable assets on a pro rata basis using the carrying amount of each identifiable asset
B)	The loss is allocated to each of the identifiable assets in the CGU on a pro rata basis using the carrying amount of each identifiable asset
C)	The loss is allocated evenly over both the identifiable assets and goodwill of the CGU
D)	The loss is allocated to both the identifiable assets and goodwill on a pro rata basis using the carrying amount of each asse