CGU

(redirected from Cash Generating Unit)
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AcronymDefinition
CGUConditions Générales d'Utilisation (French)
CGUClaremont Graduate University (Claremont, CA)
CGUCan't Get Up (senior texting code)
CGUCharacter Generator Utility
CGUChang Gung University (Taiwan)
CGUCash Generating Unit
CGUCanadian Geophysical Union
CGUCircuit Group Unblocking (ISUP message)
CGUClock Generation Unit
CGUClub de Golf del Uruguay
CGUCommercial General Union (UK insurance company)
CGUCouncil of Global Unions (trade union collective)
CGUConsulting Group University
CGUChristian Gaming Universe (gaming community)
CGUCompound Geometrically Uniform
CGUConsortium of Georgian Universities
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References in periodicals archive ?
Also, the IFRS test is based on the cash generating unit's recoverable amount (RA) rather than its FV.
IFRS for SMEs (section 27, Impairment of Assets) echoes the core IASB public company goodwill impairment principles (a one-step comparison of the cash generating unit's recoverable amount to its carrying amount), but does not require an annual test; the test is invoked only if a triggering event occurs.
** Unit for impairment testing: CGU = Cash Generating Unit, EW = Entity-Wide, FV = Fair Value, RU = Reporting Unit EXHIBIT 2 Private Company Accounting and the CPA Exam Private Company Eligible to Rule Be Tested?