18 Jun EXPLAIN THE GENERAL DEFINITION OF CGU;
As a consultant hired by the company, you are requested to provide some suggestions for the accountant of Monash Cow Ltd. In a report to the accountant, you need to:
explain the general definition of CGU;
explain why impairment testing requires the use of CGUs, rather than being based on single assets; and
explain the factors that the accountant of Monash Cow Ltd, James Dodd, might need to consider in determining the CGUs for his company. (This is an open-ended question)
Presentation requirements:
Try your best to construct your report as effective as possible.
Use a font size of 12 point. World limit is 750 words.
If necessary, include any citations and references. Monash University’s online citation and referencing guide can be accessed at: http://www.lib.monash.edu.au/tutorials/citing/harvard.html
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