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IMPAIRMENT OF NONFINANCIAL ASSETS | 12 Months Ended
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Mar. 31, 2019
Disclosure of Impairment of Assets [Abstract] |
IMPAIRMENT OF NONFINANCIAL ASSETS | IMPAIRMENT OF NON-FINANCIAL ASSETS The carrying amount of goodwill allocated to the Company's CGUs per operating segment is as follows:
Civil Aviation |  | Defence |  |  |  |  |
Training Solutions |  | and Security |  | Healthcare |  |  | Total |
Net book value at March 31, 2017 | $ | 194.0 |  | $ | 220.5 |  | $ | 145.5 |  | $ | 560.0 |
Acquisition of subsidiaries (Note 3) |  | 57.6 |  |  | — |  |  | — |  |  | 57.6 |
Disposal and remeasurement of interest in investment (Note 21) |  | (10.9 | ) |  | — |  |  | — |  |  | (10.9 | )
Exchange differences |  | 26.1 |  |  | (3.0 | ) |  | (4.3 | ) |  | 18.8 |
Net book value at March 31, 2018 | $ | 266.8 |  | $ | 217.5 |  | $ | 141.2 |  | $ | 625.5 |
Acquisition of subsidiaries (Note 3) |  | 375.1 |  |  | 67.9 |  |  | — |  |  | 443.0 |
Exchange differences |  | (11.3 | ) |  | 5.4 |  |  | 5.1 |  |  | (0.8 | )
Net book value at March 31, 2019 | $ | 630.6 |  | $ | 290.8 |  | $ | 146.3 |  | $ | 1,067.7 |
Goodwill is allocated to CGUs or a group of CGUs, which generally corresponds to the Company’s operating segments or one level below. The Company performed the annual impairment review for goodwill during fiscal 2019 and the estimated recoverable exceeded the carrying amounts of the CGUs. As a result, there was no impairment identified during the year. The Company determined the recoverable amount of the Civil Aviation Training Solutions, Defense and Security and Healthcare CGU's based on value-in-use calculations. The value-in-use is calculated using estimated cash flows derived from the Company's five year strategic plan approved by the Board of Directors. Cash flows subsequent to the five-year period were extrapolated using a constant growth rate of 2% to 3%. The post-tax discount rates used to calculate the recoverable amounts reflect each CGUs’ specific risks and range from 6.5% to 9%.

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- Definition The entire disclosure for the impairment of assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2018-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2018-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2018-03-16 + Details
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