IAS 36 Cash Generating Unit (CGU) Explained | Impairment of Assets | Mustafa Mirchawala
Автор: Mirchawala's Hub of Accountancy
Загружено: 2022-08-25
Просмотров: 307
Описание:
In this lecture, Sir Mustafa Mirchawala explains the concept of a Cash Generating Unit (CGU) under IAS 36 — Impairment of Assets. Students often struggle to understand how to group assets for impairment testing, and this session makes it simple.
You will learn:
. What is a Cash Generating Unit (CGU) under IAS 36
. How CGUs are identified in financial reporting
. The link between recoverable amount and carrying amount
. Common exam scenarios for ACCA financial reporting
This lecture is highly useful for ACCA exams, ICAEW, and CA students who need clarity on impairment of assets. At the Mirchawala Hub of Accountancy, expert tutors break down IFRS standards into easy-to-understand concepts.
👉 Subscribe for more ACCA financial reporting & IFRS lectures
👉 Watch till the end to fully understand IAS 36 CGUs
#IAS36 #CashGeneratingUnit #CGU #ImpairmentOfAssets #MustafaMirchawala #MirchawalaHub #ACCA #ACCAPakistan #ACCAExams #FinancialReporting
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