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Haryana
131 Points Joined December 2014
What is top down and bottom up approach in calculation of recoverable amount for goodwill?
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On 10 March 2018 at 12:53 Report
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CA final
31 Points Joined March 2014
first you must understand what a Cash generating unit is .A CGU is the smallest unit which is capable of generating independent cash flows.
In bottom up we compare the cash flows of company as a whole vs the cash flow of the independent CGU
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On 12 March 2018 at 12:07
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Haryana
131 Points Joined December 2014
I think it is top down in which we first look cgu as a whole and then allocate it to goodwill
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On 12 March 2018 at 20:06
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CA final
31 Points Joined March 2014
plz go through the As and Ind As it's crisply written
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On 12 March 2018 at 23:59

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