【多选题】In accordance with IAS 36 Impairment of Assets, when identifying a cash-generating unit (CGU), which the following statements is not correct?
A.
Where a group of assets has an active market for its output, this group of assets would be considered to be a CGU.
B.
A CGU is the smallest business unit that generates cash inflows independently of the cash inflows of other business units.
C.
Even if an asset generates cash inflows independently of other assets, the recoverable amount of the CGU to which the asset belongs must still be estimated.
D.
Where cash inflows can be identified with a particular asset but cannot be earned independently of other assets, the asset is still tested individually for impairment.