BC192 The Exposure Draft proposed requiring an entity to disclose a range of information about cash‑generating units whose carrying amounts included goodwill or indefinite‑lived intangibles. That information included:
(a) the carrying amount of goodwill and the carrying amount of indefinite‑lived intangibles.
(b) the basis on which the unit’s recoverable amount had been determined (ie value in use or net selling price).
(c) the amount by which the unit’s recoverable amount exceeded its carrying amount.
(d) the key assumptions and estimates used to measure the unit’s recoverable amount and information about the sensitivity of that recoverable amount to changes in the key assumptions and estimates.
BC193 If an entity reports segment information in accordance with IAS 14 Segment Reporting, the Exposure Draft proposed that this information should be disclosed in aggregate for each segment based on the entity’s primary reporting format. However, the Exposure Draft also propose
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