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test de dépréciation sur UGT


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14:29 May 8, 2011
This question was closed without grading. Reason: Answer found elsewhere

French to English translations [PRO]
Bus/Financial - Accounting / abbreviation
French term or phrase: test de dépréciation sur UGT
In a financial accounting case, I am stuck when it comes to translating the following term/abbreviation, in part because I am not familiar with it. Suggestions for the meaning as well as for possible translations of the term would be most welcome.

It first appears in the title: Company name then "test de dépréciation sur UGT et détermination des flux de trésorerie".

It then appears again in the sentence:
"L’usine A constitue une UGT comprenant différents actifs dont les valeurs comptables au 31/12/N s'élèvent à..."
michellekb
Local time: 23:21


Summary of answers provided
4 +1CGU impairment test
Rebecca Davis


  

Answers


39 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
CGU impairment test


Explanation:
Is what I would use here

Rebecca Davis
United Kingdom
Local time: 23:21
Specializes in field
Native speaker of: English
PRO pts in category: 102

Peer comments on this answer (and responses from the answerer)
agree  rkillings
2 days3 hrs
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