reporting unit

09:30 Jan 6, 2020
English to Arabic translations [Non-PRO]
Bus/Financial - Finance (general)
English term or phrase: reporting unit
The Boards also discussed how the selection of size premiums often requires similar
considerations on the unit account market participants would assume. Market
participants can reasonably take differing views on the appropriate size premium with
regard to acquisitions (target size or acquirer size) as well as impairment analyses
(CGU/**reporting unit** size or enterprise size). However, the Boards note that valuers
should ensure that all other related assumptions are consistent with the unit of account
that has been chosen. For example, it would generally not be correct to assume the
diversification and umbrella benefits of a **reporting unit**/CGU being part of a larger
enterprise (eg, use of the enterprise size premium), if the forecast did not also include
the related overhead costs associated with administering the enterprise.
Hanan90
Saudi Arabia
Local time: 01:23


Summary of answers provided
3وحدة الإبلاغ
HATEM EL HADARY


  

Answers


32 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
وحدة الإبلاغ


Explanation:
وحدة الإبلاغ

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Note added at 33 mins (2020-01-06 10:04:31 GMT)
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https://medgulf.com.sa/Library/Assets/Gallery/Investorrelati...

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Note added at 48 mins (2020-01-06 10:19:32 GMT)
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مستوى سمعة الشركة.
A reporting unit is the level of an entity at which goodwill is tested for impairment.

HATEM EL HADARY
Italy
Local time: 23:23
Works in field
Native speaker of: Native in ArabicArabic, Native in EnglishEnglish
PRO pts in category: 288
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