Impairment loss

After performing bottom-up test for the CGUs of a company, we have to perform the top-down test for the impairment of the enlarged CGU of the company as a whole.

I wanna ask if the additional impairment loss should be first allocated to assets which cannot be allocated to the separately CGUs or to all assets proportionately.

'Cause I find the treatments of Billy and Past paper are different.

Thanks.

I think there is no contradiction.

When the impairment loss is allocated to the assets in the bottom-up test, the assets have been reduced to its deemed recoverable amount (on pro rata basis). Therefore, the impairment loss in the top-down test should not be allocated to those assets (per Billy's notes, an asset's CA shall not be reduced below the recoverable amount).

The only asset that is not allocated the impairment loss in the bottom-up test is the research facilities. So the impairment loss should be allocated to it.

Am I right?

But in the ans of past paper (not billy's one), the additional impairment loss is allocated among all assets, not just the research facilities.

So there seems contradiction??

hai wor...but the past paper is in 03. Maybe standard has changed?? Billy should have recognised sth to make the changes.

I also wonder if the standard changes too.

Thanks!