unitat generadora d’efectiu

Terminologia comptable de les NIIF

• ca
  unitat generadora d’efectiu
• es
  unidad generadora de efectivo
• fr
  unité génératrice de trésorerie
• en
  cash-generating unit
• norma IFRS5; IAS36
• The smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.