- This topic has 1 reply, 2 voices, and was last updated 4 years ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
How was your exam? Comments & Instant poll >>
OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>
Dear Professor,
Can a product in itself be classified as a CGU?
If not then does that mean, if prices of a product go down then the CGU to which it belongs, its value will go down? Like its value in use will go down as the product the CGU generates will generate lesser cash flows due to its price reduction?
Many thanks:)
It depends whether it generates a stream of income which is independent of other cash generating units. I would hazard a guess that Apple may be able to separate iphones from ipads – but don’t quote me.
Either way the examiner will make it clear.