Cash-generating unit: Difference between revisions
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imported>Doug Williamson (Link with Cash flow page.) |
imported>Doug Williamson m (Categorise.) |
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*[[Impairment]] | *[[Impairment]] | ||
*[[Strategic business unit]] | *[[Strategic business unit]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Compliance_and_audit]] | |||
[[Category:Cash_management]] | |||
Revision as of 10:11, 22 February 2018
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.
