Cash-generating unit: Difference between revisions
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imported>Doug Williamson (Link with Strategic business unit page.) |
imported>Doug Williamson (Link with Cash flow page.) |
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==See also== | ==See also== | ||
* [[Cash flow]] | |||
*[[IAS 36]] | *[[IAS 36]] | ||
*[[Impairment]] | *[[Impairment]] | ||
*[[Strategic business unit]] | *[[Strategic business unit]] | ||
Revision as of 09:28, 31 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.
