Value in use equals the present value of the cash flows generated by an asset or a cash generating unit. Impairment loss, if any, under IFRS is determined by comparing the carrying amount of an asset of CGU to the higher of the fair value less cost to se
英语翻译The key assumptions used in calculating the value in use are as follows:discount rate – the pre-tax rate used to discount the operating profit projections in respect of Inmarsat Core1 and CIP were 10.5%and 10.5% respectively;operating profit pro
Using a discount rate of 5%, compounded monthly, the present value of $5,000 to be received three years from today is closest to:[单选题] A. $4,250. B. $4,305. C. $4,320. 相关知识点: 试题来源: 解析 B 正确答案:B 答案解析:“The Time Value of Money,” Richard A. Defusco,...
Further, firms that report both larger fair value gains and larger fair value losses use higher discount rates suggesting that the discretion available to managers is used opportunistically in some cases. To gain more insights into behavioural aspects of discount rate selection, I also suggest a ...
百度试题 题目 现值(presentvalue,PV)就是未来资金以适宜的利率贴现所得到的当前价值(currentvalue);在贴现过程中使用的利率叫做贴现率(discountrate)。 A.正确 B.错误 相关知识点: 试题来源: 解析 正确 反馈 收藏
Discount Rate (present value) Term for the annual growth rate of an investment, used when a future value is assumed and you are trying to find the required present value. Also called the internal rate of return, or CAGR for Compound Annual Growth Rate. ...
It would be difficult to argue for a discount rate of any less than 5%, as very few marketing environments are that stable and predictable in today’s world.
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In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market [...] sisinternational.com.hk 評估使用價值時,估計未 來現金流量乃使用稅前貼現率折現至其貼現值,該貼現 率反映目前市場對資金時間值之評估...
As mentioned above, the Terminal Value can be calculated in many different ways but the most common way (but not always the most correct) is to use the perpetuity growth formula: Where FCFt+1 = The cash flows in the period after the explicit forecast period ends, r = Discount rate and...