Cash-generating unit: Difference between revisions
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imported>Doug Williamson (Create page. Source: IAS 36.) |
imported>Doug Williamson (Link with Strategic business unit page.) |
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Revision as of 14:02, 27 May 2017
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.
