Beyond the numbers with Grant Thornton: Listen now
In the first webinar in the Impairment series, we discussed the concepts underlying impairment and the rationale for impairment testing when applying Australian Accounting Standards.
This sets the groundwork for our second instalment – understanding cash-generating unit (CGUs) and the allocation of assets to them.
We touch on some of the less-understood concepts when identifying CGUs, including examples where multiple discrete operations can and cannot be grouped into a single CGU.
In our final webinar of this impairment series, we explain the difference between testing impairment of assets and CGUs and testing goodwill for impairment – including grouping of CGUs.
Thank you for your interest in this webinar.
You will be emailed a link to watch on-demand shortly. In the meantime, feel free to browse through our latest insights.
As a technical accounting expert, Owen is passionate about breaking down the complexity of the Australian Accounting Standards in support of Grant Thornton’s clients.
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