Cash-generating unit: Difference between revisions
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''IAS 36 - impairment of assets'' | ''IAS 36 - impairment of assets''. | ||
(CGU). | (CGU). | ||
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==See also== | ==See also== | ||
* [[Cash flow]] | |||
*[[IAS 36]] | *[[IAS 36]] | ||
*[[Impairment]] | *[[Impairment]] | ||
*[[Inflow]] | |||
*[[Strategic business unit]] | *[[Strategic business unit]] | ||
*[[Unit]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Compliance_and_audit]] | |||
[[Category:Cash_management]] | |||
Latest revision as of 19:04, 20 October 2022
IAS 36 - impairment of assets.
(CGU).
The CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
