Login or register (free and only takes a few minutes) to participate in this question.
You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
12:47 Apr 8, 2005
This question was closed without grading. Reason: Answer found elsewhere
English to French translations [Non-PRO] Bus/Financial - Accounting
English term or phrase:of its cash generating unit
The carrying amounts of the assets are reviewed at each balance sheet date to determine whether there is any indication of impairment. If any such indication exists, the asset’s recoverable amount is estimated. An impairment loss is recognized whenever the carrying amount of an asset of its cash generating unit exceeds its recoverable amount. Impairment losses are recognized in the income statement.