ON THREE-CLO3 Amman Ltd has three CGUS, a head office and a research facility. The carrying amounts of the assets and their recoverable amounts are as follows: Unit A Unit B Unit C Carrying amount Recoverable amount 129 $100 $150 164 Head office $200 $150 271 Research facility $50 The assets of the head office are allocable to the three units as follows: Unit A: $19 Unit B: $56 Unit C: $75 The assets of the research facility cannot be reasonably allocated to the CGUS. 7 MARKS Amman Ltd $6500 584 Required Assuming all assets can be adjusted for impairment, prepare the journal entry relating to any impairment of the assets of Amman Ltd.

assets and their recoverable amounts are and a rescarch facility. The carrying amounts of the The assets of the head office are allocable to the three units as follows: Unit A: $19 Unit B: $56 Unit C: $75 The assets of the research facility cannot be reasonably allocated to the CGUs. Required Assuming all assets can be adjusted for impairment, prepare the journal entry relating to any impairment of the assets of Amman Ltd