- This topic has 3 replies, 2 voices, and was last updated 11 years ago by
.
- Posts
Hi Sir,
What is/are the Difference(s) between Cash generating Units and Operating Segments (IFRS 8) ?
A CGU could be just a small section of a production plant that is separable from the other parts of the plant / factory and that generates cash substantially without reference to any other section of the plant. Maybe a works canteen that provides food and snacks for the work force at a subsidised price
An operating segment is more in the nature of a division of a company or group and, at least in my mind, is identifiable by the product that it makes. For example, the car division would be distinct from the agricultural produce division which in turn is separate from the banking division
Ok?
Thank you sir, I understood quite well now, one more question sorry that it is irrelevant question not related to the subject, where were you? You had been offline for at least 5 days? Was there a problem? Hope you are fine now….. 🙂
- You must be logged in to reply to this topic.