Cash-generating unit

From ACT Wiki
Revision as of 14:01, 27 May 2017 by imported>Doug Williamson (Create page. Source: IAS 36.)
(diff) ← Older revision | Latest revision (diff) | Newer revision → (diff)
Jump to navigationJump to search

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.


See also