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【多选题】
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 which the following is Not correct.A.
evenly over both the identifiable assets and goodwill of the CGU
B.
to both the identifiable assets and goodwill on a pro rata basis of the carrying amount of each asset
C.
to each of the identifiable assets in the CGU on a pro rata basis of the carrying amount of each identifiable asset
D.
first to reduce goodwill and then to the other identifiable assets on a pro rata basis of the carrying amount of each identifiable asset
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【简答题】下列资产中属于企业流动资产的是( )
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