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1. Is it possible to give an example of cash generating unit ?
Because i cant seem to find an examplenof it
2. In IAS 33, what is the purpose of disclosing discontinued operations ?
Whar is the purpose of disclosing discontinued operations ?
Hi,
Have you watched the videos? We discuss them in there. A useful example is a restaurant, where we cannot look at the value in use of each of the assets within it so we look at the restaurant in its entirety as a CGU.
Discontinued operations are disclosed to highlight to the user of the accounts that we are unlikely to make theses profits in the next reporting period, so giving some predictability about the future.
Thanks
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