In this article we discuss how to identify cash-generating units (CGUs), and in our following articles how to allocate assets to them and also then to allocate goodwill to them.
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MFRS 8 ‘Operating Segments’ aligns external reporting with what is reported internally by management by identifying and reporting operating segments.
Management needs to monitor how they are performing, how they need to allocate their resources and how they can create successful strategies in their markets, so high quality management accounts are key to helping them achieve this. MFRS 8 ‘Operating Segments’ aligns external reporting with what is reported internally by management by identifying and reporting operating segments.
Our ‘Insights into MFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas. We also include several examples illustrating the Standard’s requirements. This article sets out the requirements when aggregating operating segments, which is closely linked to reportable segments.
How we can help
We hope you find the information in this article helpful in giving you some insight into MFRS 8. If you would like to discuss any of the points raised, please do not hesitate to contact us.
Related content
View more
Insights into MFRS 136
MFRS 136 - Identifying cash-generating units
Insights into MFRS 136
MFRS 136 - If and when to undertake an impairment review
This article explains if and when a detailed impairment test as set out in MFRS 136 is required. The guidance prescribes different requirements for goodwill and indefinite life intangible assets (including those not ready for use) when compared to all other assets. As such, this article will cover Step3 in the impairment review which is to determine if and when to test for impairment is needed.
Insights into MFRS 136
Scope and structure of MFRS 136
This article, Scope and structure of MFRS 136, looks at the scope of the impairment review (i.e. the types of assets that are included) and how it is structured (i.e. the level at which assets are reviewed).