Which of the following sentences pertaining to CGU is FALSE?

Group of answer choices

The impairment test on CGUs is applied to the CGU, not the individual assets in that CGU

When the carrying amount of the CGU is less than its recoverable amount, then impairment loss on the CGU occurs

Cash generating unit is the smallest identifiable group of assets that generates cash inflows largely independent of the cash flows from other assets or group of assets

CGUs must be identified consistently from period to period