# Cash-generating unit

- Canonical URL: https://www.gerhardmerk.de/cash-generating-unit
- Post ID: 593005
- Modified: 2023-07-25T21:01:16+00:00
- Language: en

## Definition

Term taken from IAS 36.65 et seq. in connection with the impairment test and defined there as a smaller asset that generates inflows and outflows of cash independent of the use of other assets. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

## Machine-readable

- Generator: Merk Knowledge 1.1.1