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August undefined, 2024

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IFRS - IAS 36 - Identifying cash-generating units Grant …

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Cgu cdiscount

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WebSep 9, 2024 · Instead, IAS 36 requires assets to be combined into cash-generating units (‘CGU’) consisting of assets for which it is impossible to estimate the recoverable amount individually. This is the case when (IAS 36.67): the asset does not generate cash inflows that are largely independent of those from other assets and.

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