Question
A CGU comprises back-office software (finite life) and a
customer list (indefinite life). Recoverable amount is below carrying amount due to regulatory pricing caps. How do you allocate impairment?Solution
Impairment is allocated to assets in CGU except those constrained (e.g., cannot be reduced below recoverable amount or fair value less costs of disposal).
Consider the following Subjects:
1. Health
2. Forests
3. Protection of wild animals and birds
4. Wei...
Which state has announced the launch of 'Witness Protection Scheme'?
Which state/UT recorded the highest voter turnout in the recently concluded Lok Sabha election?
What is the main goal of the SEBIdirected industrywide stress tests for the mutual fund industry?
__________ country discovered the Rare Ghost Shark Species that live in deep of the Pacific ocean.
Red panda is ‘state animal’ of which Indian state?
Who released the book titled 'Jammu Kashmir and Ladakh: Through the Ages' in January 2025?
With reference to Dr B.R Ambedkar, consider the following statements:
1. He was the Chairman of the Drafting Committee.
2. He ...
In which of the following districts of Uttrakhand 'Hiljatra' folk drama is organized?
Who became the Indian Navy's first woman helicopter pilot, marking a historic milestone in the force's history?
