Per IFRS the impairment calculation on Goodwill is performed at the Cash-generating unit (CGU) which is the O largest identifhable group of assets that generate cash inflows, that are largely independent of the cash inflows from other assets or groups of assets O smallest identifiable group of asscts that generate cash inflows, that are largely independent of the cash inflows from other assets or groups of assets lowest level at which goodwill is monitored by management. none of the above