Cash-generating unit and Parent company: Difference between pages

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imported>Doug Williamson
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''IAS 36 - impairment of assets''
A parent company (investing company) controls a subsidiary.


(CGU).
== See also ==
* [[Group]]
* [[Group accounts]]
* [[Letter of comfort]]
* [[Parent currency]]
* [[Simple investment accounting]]
* [[Subsidiary]]


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==
* [[Cash flow]]
*[[IAS 36]]
*[[Impairment]]
*[[Strategic business unit]]

Revision as of 14:20, 23 October 2012

A parent company (investing company) controls a subsidiary.

See also


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