【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
【简答题】The most liquid asset that banks hold is ? , which consist of vault cash cash on hand in the bank (including ATMs) or in deposits at other banks-and deposits banks have in the ? bank. Standardize...