【多选题】The following statements have been made in relation to the impairment of cash generating units (CGUs) and corporate assets. Select which two of the following are correct.
A.
Corporate assets are assets that generate cash inflows separately from other assets or groups of assets.
B.
The recoverable amount of an individual corporate asset cannot be determined unless management has decided to dispose of the asset.
C.
The portion of a corporate asset that cannot be allocated on a reasonable and consistent basis to a CGU shall be treated as impaired and written off.
D.
Where a portion of a corporate asset can be allocated on a reasonable and consistent basis to a CGU, the carrying amount of the CGU (including the allocated corporate asset) must be compared with the recoverable amount of the CGU to determine any impairment loss.