The smallest identifiable group of assets that generates its own cash inflows. In other words, this unit (or group of...

It stands for cash generating unit; it is the smallest identifiable group of assets that generates its own cash inflows....

In connection with assets (tangible assets / fixed assets or intangible asset such as goodwill), it is the amount that...

It stands for deferred tax liability; the sums of income taxes that an entity expects to pay in future periods...

The sums of income taxes that an entity expects to pay in future periods in relation to taxable temporary differences....

It stands for deferred tax asset; the sums of income tax that an entity can recover in the future. These...

The sums of income tax that an entity can recover in the future. These income taxes are typically recorded as...

The value of an asset or a group of assets or a project if the asset(s) or the project's assets...

A transaction (contrary to a non-exchange transaction) in which an entity receives assets or services from another and directly gives...

A transaction (contrary to a non-exchange transaction) in which an entity receives assets or services from another and directly gives...