Cash-generating unit: Difference between revisions
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imported>Doug Williamson m (Categorise.) |
imported>Doug Williamson (Layout.) |
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''IAS 36 - impairment of assets'' | ''IAS 36 - impairment of assets''. | ||
(CGU). | (CGU). | ||
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*[[Impairment]] | *[[Impairment]] | ||
*[[Strategic business unit]] | *[[Strategic business unit]] | ||
*[[Unit]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
[[Category:Cash_management]] | [[Category:Cash_management]] | ||
Revision as of 13:22, 12 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.
