CGU (Cash generating unit) Forums › ACCA Forums › ACCA FR Financial Reporting Forums › CGU (Cash generating unit) This topic has 0 replies, 1 voice, and was last updated 11 years ago by zeeshan Afzal. Viewing 1 post (of 1 total) Author Posts April 24, 2015 at 10:54 am #242439 zeeshan AfzalMember Topics: 6Replies: 6☆ WHAT IS CGU (Cash generating unit)? Please anyone define it very simplest way as can… how a assets like car qualify in CGU for impairment. and how it qualify as individual assets for impairment.. Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In