Which of the following are TRUE in accordance with IAS 36 Impairment of Assets? A cash generating unit is the smallest identifiable group of assets for which (1) individual cash flows can be identified and measured When considering the impairment of a cash generating unit, the calculation of (2) the carrying amount and the recoverable amount does not need to be based on exactly the same group of net assets When it is not possible to calculate the recoverable amount of a single asset, (3) then that of its cash generating unit should be measured instead a. 1 only b. 1 and 3 c. 2 and 3 d. 3 only