Cash generating units:
Group of assets which can generate cash,
>> Production line
>> Entire entity
CA of all Asset
> Recoverable amount of all asset.
*** Receivable cash and Inventory has no Impairment.
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------IFRS 5
CRITERIA:
C = Committed to sale
A = Active market
S = sale in probable
O = Within one year
N = No change in plan.