Basis and Cash-generating unit: Difference between pages
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''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== | |||
* [[Cash flow]] | |||
*[[IAS 36]] | |||
*[[Impairment]] | |||
*[[Strategic business unit]] | |||
== See also == | |||
* [[ | |||
* [[ | |||
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.
