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of impairment, an entity shall also test goodwill acquired in a business combination for impairment
annually.
Sun Ltd. has not tested any CGU on account of not having any indication of impairment is

partially correct i.e. in respect of CGU A and B but not for CGU C. Hence, the treatment made by
the Company is not in accordance with Ind AS 36.
Impairment testing in respect of CGU A and B are not required s ince there are no indications of
impairment. However, Sun Ltd shall test CGU C irrespective of any indication of impairment
annually as the goodwill acquired on business combination is fully allocated to CGU ‘C’.

35. 22