What does CGU stand for?

Cash Generating Unit

This definition appears very rarely and is found in the following Acronym Finder categories:

Business, finance, etc.

Other Resources:

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Samples in periodicals archive:

The general requirements of IAS 36 should apply in determining the cash generating units for all impairment tests of oil and gas properties, including exploration and evaluation assets.

Reserved Revisions Or Seismic Shift? - Observations On The IASB's ...

AASB 136 requires management to determine the value of the Company's cash generating units.

Sims Metal Management Announces Fiscal 2009 Results

An asset or cash generating unit ("CGU") is impaired when its carrying amount is greater than its "recoverable amount".

Impairment Calculations - Tips And Traps

The impairment of goodwill is associated with certain cash generating units in North America.

Sims Metal Management Earnings Update

The corporate credit rating reflects the creditworthiness of IPL, its primary cash generating unit, which comprises 95% of consolidated assets.

IPALCO Enterprises' Bank Loan Rtg Rated 'A+' by S&P

Meldisco, our strong cash generating unit, and Footaction, our fast-growing branded athletic footwear and apparel chain, have enjoyed strong, successful records as part of Melville.

Footstar begins trading on NYSE; New $1.6 Billion Footwear Company ...

Both Meldisco, our strong cash generating unit which operates leased footwear departments in Kmart and other stores, and Footaction, our fast-growing branded athletic footwear chain, are leading operators in their respective markets and well-positioned for the future.

Footstar Form 10 declared effective by SEC